Guidance

Apply to make a payment for outstanding delayed declarations

Use this form to give us information about any outstanding delayed import declarations so that you can pay customs charges due.

Before you apply

  1. You’ll need to check if you’re eligible to apply to make a payment for outstanding delayed declarations.

  2. You should contact us by telephone only to confirm eligibility.

  3. You should only apply if we confirm you’re eligible to do so.

If you have not yet contacted HMRC, you should do so.

What you’ll need

To complete the form, you’ll need:

  • an EORI number
  • details of the import – you should have retained these in your own records

If you do not have an EORI, you can check guidance on how to register for an EORI number.

You’ll need to complete a separate form for each type of goods you’re declaring over a 10 day period.

If you’ve accounted for import VAT on the goods you’re declaring, you should check guidance for more information

How to apply

  1. Print and fill in the form.

  2. Scan or take a photo of the form and email it to: customsaccountingrepayments@hmrc.gov.uk – put ‘C18 – delayed declaration’ in the subject line.

Apply to pay outstanding charges for delayed declarations

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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What happens next

When we receive your form, we’ll review any outstanding charges and confirm any remaining balance due.

Updates to this page

Published 1 July 2021
Last updated 24 November 2021 + show all updates
  1. Information has been added at the end of the notes section in the 'Apply to pay outstanding charges for delayed declarations' form, explaining what to do if you feel you are digitally excluded.

  2. A Welsh translation of this page has been added.

  3. First published.

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