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Form

Report incorrect Customs Duty or VAT on items imported by post (BOR286)

Use form BOR286 if you believe the Customs Duty or import VAT was wrongly calculated on an item you imported by post using Royal Mail or Parcelforce.

Updates to this page

From:
HM Revenue & Customs and Border Force
Published:
4 April 2014
Last updated:
20 February 2026
Show all updates

  1. Updated guidance to confirm for parcels or packets delivered by any other courier or freight company, you need to complete form C285 instead.

  2. The BOR286 has been updated to include bank details.

  3. This page has been updated because the Brexit transition period has ended.

  4. New version and also Welsh translation of the BOR286 has been added.

  5. The BOR286 form has been updated with an explanation box to give details of why Customs Duty or VAT has been incorrectly charged.

  6. Sections 'details of customs or import VAT' and 'declarations' have been updated.

  7. Form BOR286 previously included reference to form C3. Form C3 has been withdrawn and replaced with form ToR01.

  8. This form is now interactive and allows you to complete on screen.

  9. First published.

Documents

Customs Duty and/or import VAT relating to imports by post (BOR286)

Ref: BOR286

PDF, 272 KB, 1 page

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Details

You need to complete this form for parcels or packets received through Parcelforce or Royal Mail only, if you believe that Customs Duty or import VAT has been incorrectly calculated on your imported item.

For parcels or packets delivered by any other courier or freight company, complete form C285.

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