Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Thu, 17 Feb 2022 10:41:20 GMT by Joanna Z
Hello, We don't have Duty Deferment Account nor Postponed VAT Accounting. We import parts from German supplier and they use TNT who upon importation make declarations on our behalf. We have never received C79. I phoned TNT they confirmed they use our EORI Number but they assumed we have Postponed VAT Accounting, therefore we should be receiving a digital certificate. How can I obtain a digital C79 if we don't have deferment account? TNT emailed us their TNT Invoice for VAT they paid on our behalf, can I reclaim VAT without C79? Also, there have been cases where we import goods above the BIRDS value of £135, however TNT did not send us Invoices for import duty or VAT. What should we do in cases like this as surely there should be at least VAT payable for imports above £135? I would appreciate your help and advice. Thanks in advance.
Posted Thu, 17 Feb 2022 15:53:56 GMT by HMRC Admin 2
Hi,

If the import declaration contained your EORI and postponed VAT accounting (PVA) was selected, you will need to sign up for the Customs Declaration Service (CDS) to be able to access electronic PVA statements.

Get your postponed import VAT statement

You can find guidance on accounting for import VAT on your VAT return here:

Complete your VAT Return to account for import VAT

If PVA was not selected, you can find guidance on obtaining C79’s here:

Check how to get your import VAT certificate (C79)

This would also require you to access CDS.

Thank you.
Posted Thu, 02 Jun 2022 08:03:19 GMT by Erich Avila
Just to ask, is there a limit in the number of shipments per EORI number?
Posted Mon, 06 Jun 2022 08:23:07 GMT by carol conway
no limit if these are full declarations.

You must be signed in to post in this forum.