Guides / Post-clearance amendment in CDS · Updated 19 October 2026

Post-clearance amendment in CDS: C285, C2001 and the other routes

Once CDS has cleared your goods, the declaration can no longer be edited in software. A post clearance amendment then goes to HMRC by one of four routes, and which one you use depends on whether you paid too much, too little or the tax is unaffected.

A post clearance amendment is any change to an import declaration after the Customs Declaration Service (CDS) has cleared the goods. At that point your software can no longer edit the entry, so the route depends on what the change does to the money: an overpayment goes back as a repayment claim (in CDS or on form C285), an underpayment goes in as a voluntary clearance amendment (C2001), and a change with no tax effect goes on HMRC's online notification form. This guide covers how each route works and the time limits HMRC publishes. Penalties are covered in our separate guide to customs mistakes and penalties.

Before clearance or after: where the line falls

HMRC's guidance on amending CDS import declarations draws the line at two events. Until the declaration has cleared and you have received the final tax calculation message, the declarant can amend it through CDS software without contacting HMRC. Once that message arrives, HMRC says no further changes can be made in the software. Extra time can apply if you are claiming a tariff quota, or if your cash account balance does not cover the debt and you receive an alert.

Before clearance you also have two fallbacks. If an amendment comes back with an error, you can send a corrected amendment or a nil-change amendment to pause the declaration until the error is fixed. If the declaration cannot be amended, it can be cancelled and resubmitted, but only before clearance.

After clearance you can still view the declaration in CDS, but HMRC states that you cannot amend or cancel it there. You contact HMRC instead, and HMRC reviews the request.

How a post clearance amendment works in CDS

The first question is not the form but the effect of the error. HMRC sorts post-clearance changes into four groups:

• Overpayment of duty or import VAT: claim a repayment.
• Underpayment: apply for a voluntary clearance amendment (C2001).
• Wrong importer details (data elements 3/15 or 3/16): these can only be changed after clearance if they are incorrect, and the request goes by email to HMRC's post-clearance team with the MRN, the new importer's name, address and EORI, evidence of empowerment for the original declaration, an explanation of the error and a commercial invoice.
• Any other amendment: use HMRC's online notification form, giving the name of the business making the amendment, your name, when the original declaration was submitted and the change you want.

Some fields need no notification at all. HMRC lists DE 2/1 (simplified declaration previous documents), DE 2/4 (reference number), DE 4/1 (delivery terms), DE 4/13 (valuation indicator) and DE 4/16 (valuation method). For these you record the correction in your own commercial records.

Overpaid: the CDS claim or form C285

Most businesses think of C285 as the refund form, but HMRC now splits repayments between two online routes. If you have an EORI number and the declaration was made in CDS, the claim goes through the CDS repayment service. It can be made by the importer or its representative, a customs agent, or a freight forwarder or express operator acting for the importer. You need the EORI number, the movement reference number (MRN), contact details and UK bank details, plus a commercial invoice showing the value of the goods and the amount that should have been paid. A packing list and transport documents are optional. Progress is tracked on the CDS claims dashboard.

Online form C285 is for the other cases HMRC names: no EORI number, private individuals, people who are not VAT registered and have no EORI number (for import VAT), claims under the Customs Duty Waiver Scheme, and "at risk" goods moved into Northern Ireland. For private individuals whose goods came by Parcelforce or Royal Mail, HMRC points to form BOR286 instead.

Three practical points from HMRC's repayment guidance:

• If you are VAT registered, you cannot reclaim overpaid import VAT through C285 or the online services. You adjust your VAT Return by reducing the output tax in Box 1 and keep records to support it.
• Repayments are made only to a UK bank account, and claims for CDS declarations are no longer accepted by post.
• HMRC aims to decide a claim within 30 days and may ask for more information.

HMRC's refunds guidance adds that a claim must be more than £9 per full import declaration for goods imported after 31 December 2020.

Underpaid: the voluntary clearance amendment

When the correction means you owe more, HMRC's route is the online voluntary clearance amendment (C2001), signed in with a Government Gateway user ID. The disclosure leads to a C18 charge for the extra duty or VAT. HMRC asks for the original and revised procedure codes and additional procedure codes, importer and representative details with EORI numbers, the item number, data element number and MRN, and the duty or VAT already paid and now owed.

One exception matters for many importers. If postponed VAT accounting (method of payment G) was used on the original declaration, underpaid import VAT goes on your VAT Return, and HMRC says not to use the C2001 service even if that payment method was selected in error. Our guide to C79 and postponed VAT statements explains where that VAT shows up.

Withdrawing a cleared declaration

A cleared declaration cannot be cancelled. You can ask HMRC to withdraw it instead, up to 90 days after the earlier of clearance or a Border Force or HMRC officer instructing you to attend a physical or documentary check. The withdrawal request is made on form C285. If the reason is that you want to put the goods under a different customs procedure, HMRC says to get permission from the supervising office first.

Time limits at a glance

HMRC's refunds guidance says these limits can be extended in exceptional circumstances, such as records destroyed by fire or flood, but you have to contact HMRC to ask.

Error correction or voluntary disclosure?

In practice the two overlap. A C2001 underpayment is itself a disclosure that results in a C18. Customs Notice 301 says you will not receive a civil penalty if you discover and disclose a contravention voluntarily, provided the disclosure is in writing and made when you had no reason to believe HMRC was already enquiring. HMRC also asks you to keep a record of every action you take. An overpayment claim or a non-financial notification is still a correction on the record, so the same habit of writing it down applies.

If you use an agent, remember who carries the liability: under direct representation the importer is liable, while under indirect representation the agent is jointly liable. Either way, the importer usually holds the evidence.

A short checklist before you file

• Confirm the declaration has cleared; if not, amend it in the software instead.
• Work out whether the change creates an overpayment, an underpayment or no tax effect.
• Check the acceptance date against the 3-year and 90-day limits.
• Gather the MRN, EORI numbers, commercial invoice and your corrected figures.
• If you are VAT registered or used postponed VAT accounting, correct import VAT on the VAT Return.
• Keep a copy of the request and HMRC's reply with the shipment file.

For a worked explanation of typical triggers, such as missed origin preference or a wrong commodity code, Easy Clearance has a page on correcting a CDS declaration after clearance.

Related guides

• Postponed VAT accounting for first-time importers

• Import VAT evidence: C79 certificates vs postponed VAT statements

• How a customs broker files your UK import declaration in CDS

Sources

• Amend or cancel a Customs Declaration Service import declaration (GOV.UK)
• How to claim a repayment of import duty and VAT if you've overpaid (GOV.UK)
• Apply for a voluntary clearance amendment (underpayment) (GOV.UK)
• Refunds and waivers on customs debt by HMRC (GOV.UK)
• Civil penalties for contraventions of customs law, Customs Notice 301 (GOV.UK)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.