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Posted Sun, 02 Apr 2023 18:58:10 GMT by PierreC
Good evening, I come to you with an on going problem that we have with a forward related to a shipment imported from France. They have shipped goods to the UK (Incoterm CPT - UK Location). - Our supplier has appointed the forwarder to do their Export custom declaration. - Our customs agent has processed the import declaration on our behalf as usual. However, the forwarder has also done the Import declaration on our behalf by error. They have never been instructed to do it on our behalf... They prepaid the Import VAT on our behalf and is invoicing it to us. On our side, the Import VAT has been processed as usual through the Postponed VAT scheme. There is a duplicated entry for the VAT on this shipment. Can we reclaim the VAT paid on our behalf somehow to allow us to settle the invoice of the forwarder? This is going back to 2021.Can you please advise? Thank you, Best regards, 
Posted Tue, 04 Apr 2023 12:37:54 GMT by Customs oldtimer
As the import entry is duplicated this should have been communicated to HMRC at the time so the second entry could be cancelled . I am surprised that the freight forwarder who was not instructed by you does not know this and the matter has persisted for so long.
Posted Tue, 04 Apr 2023 14:16:41 GMT by PierreC
Unfortunately, this was discovered too late when the invoice was raised by the forwarder for the VAT prepaid. The forwarder mentions that we could use the form C79 to ask the reimbursement of the VAT Overpayment. Is that a possibility? Thanks, Best regards, 
Posted Wed, 05 Apr 2023 07:39:29 GMT by HMRC Admin 17


You would be able to reclaim this under normal input tax rules  .

Thank you.

Posted Thu, 06 Apr 2023 11:41:37 GMT by HMRC Admin 10
The VAT should have been recovered on the VAT return in the month in which the C79 was raised.
However you would still be able to revover the VAT by treating the input tax as an errror correction.
Please see the guidance below:
How to correct VAT errors and make adjustments or claims (VAT Notice 700/45)

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