To complete either a C2001 (disclosure of underpayments) or a C285 (reclaim of overpayment) you will need to collate the following information/documents:
- CHIEF claims copy of the E2 & C88
- CDS claims: The Movement Reference Number (MRN)
- Commercial invoice for the imported goods
- Packing list
- Transport documents — airway bill or bill of lading
- The amount of import duty or VAT that was paid to HMRC
- The amount that should have been paid to HMRC
- Your contact and address details