Correction for late payment interest on customs debt and £25 minimum charge
Find out how to get a refund for late payment interest and £25 minimum charge.
Late payment interest and £25 minimum charge
Between July 2018 and April 2022, some customers were incorrectly charged a £25 minimum interest amount for the late payment of Customs Duty.
If you were charged a £25 minimum interest fee, you may be entitled to a refund of the difference between the £25 minimum charge and the actual amount of interest that should have been applied.
Between July 2018 and April 2022, the rate at which late payment interest was charged was also incorrect. During this period our system calculated late payment interest at 0.5% more than should have been charged.
How to apply for a refund
If you were affected by either of these issues, send evidence of the late payment charge to us by email: custdebtrr.customspolicy@hmrc.gov.uk.
We will review the evidence and consider if a refund is due.
Your request must be received no later than 31 March 2023.
For us to process your claim you’ll need to include the:
- C18 Reference Number
- VAT registration number
- business name and address
- amount charged
- date of payment and amount paid
- bank details for any refund due