How to claim a repayment of import duty and VAT if you've overpaid.

Importers, customs agents, and freight forwarders can claim a repayment of import duty and VAT if they have overpaid these charges. Claims must be submitted within three years for overpayments, one year for rejected imports, or 90 days for the withdrawal of an import declaration. Depending on your circumstances, you must apply through the Customs Declaration Service, use form C285, or make an adjustment via your VAT return if you are VAT-registered.