If HMRC believes you are liable for a customs debt, the Department will send you a letter to let you know the decision it intends to make. You have 30 days from the date the letter was issued to reply with any information that might affect this decision. This is known as your ‘right to be heard’.
If you do not reply within 30 days, or the information you have given does not change HMRC’s decision, you will receive a Post Clearance Demand Note (form C18) to tell you that the customs debt is now due, along with instructions on how to pay.
If you still disagree with the decision, you can submit an appeal.
HMRC has three years from the date the customs debt was owed to notify you about it. This is normally the date of the customs entry. The three-year notification period also applies to the repayment and remission process, and one year for rejected imports. This can be extended to a minimum of five years and a maximum of ten years for entries on or before 31 December 2020.
For entries on or after 1 January 2021 the notification period can be extended up to 20 years.
