TGS


Form: Import and export: application for voluntary clearance amendment (underpayment) (C2001)

Updated: An online forms service is now available.

Use the online form service or postal form to inform HMRC of under payments arising on the import of goods for voluntary disclosures that are dealt with at Grimsby and will lead to a C18 being raised for the extra duty or VAT due.

You can either:

use the online form service (sign in to, or set up a Government Gateway account) print the postal form, fill it in by hand and post it to HMRC

You’ll need:

the original Customs Procedure Code (CPC) the revised CPC, if it’s changed details of the amendment the importer’s details including: name address telephone number VAT Registration Number (this is a 9 digit number you can find this on your VAT certificate or within your VAT online account) the representative’s details including: name address telephone number VAT Registration Number the commodity code: item number box number entry number amended entry number underpayment details, including the: amount of duty paid amount of duty owed to HMRC amount of VAT paid amount of VAT owed to HMRC other amount paid other amount owed to HMRC Related forms and guidance

Customs debt liability What happens if you underpay import or export duties and who is responsible for the debt.

https://www.gov.uk/government/publications/import-and-export-application-for-voluntary-clearance-amendment-underpayment-c2001

seen at 18:32, 31 May in Publications on GOV.UK.
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