SPE02110 - Roles and responsibilities: National Duty Repayment Centre (NDRC)

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

The NDRC are responsible for processing repayments that may arise when post clearance amendments to or from a special procedure are made. No repayment should be made by the NDRC unless the post clearance amendment has been considered and approved by the authorisation holders supervising office.

A valid claim should include a:

• completed application for repayment/ remission on form C285
• copy of the original entry and E2
• copy invoice and any other supporting documentation that may be necessary in order for the claim to be processed.

NDRC should return any unapproved claims received to the authorisation holders supervising office for consideration. If the original entry is to be invalidated to correct the CPC initially used, for example where a declaration was made in error to free circulation or retrospective authorisation has been approved, details of the entry to be invalidated and the substitute entry should be sent to NCH for input to CHIEF before the C285 application is processed. Until the substitute entry is input to CHIEF there will be no declaration to support the claim for repayment.

Please note - NRDC do not make repayments for IP Drawback claims which should be sent to Cumbernauld.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.