Use form C2001CDS to tell us of underpayments arising on the import of goods for voluntary disclosures that are dealt with at Belfast and will lead to a C18 being raised for the extra duty or VAT due.
You’ll need to print this form, complete it and either:
email a copy of it to npcc@hmrc.gsi.gov.uk
post it to the address on the form
Email HMRC to ask for this form in Welsh (Cymraeg.
Before you startYou’ll need certain information to complete the form. For the Customs Procedure Code (CPC), this includes:
the original CPC the revised CPC, if it’s changed details of the amendmentYou’ll need the name, address, telephone number and EORI number of the:
importer representativeFor the commodity code, you must include the:
item number box number movement reference number (MRN)You’ll also need any underpayment details such as the amount of any duty or VAT paid already. In addition, you’ll need details of any:
amount of duty or VAT owed to HMRC other amounts paid other amounts owed to HMRC Related forms and guidanceCustoms debt liability What happens if you underpay import or export duties and who is responsible for the debt.
Local copy of C2001CDS.pdf seen at 14:46, 14 December in Publications on GOV.UK.
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