Import VAT Certificate (C79)

Our background: - VAT registered in the UK - With GB EORI number - With CDS Account - UK based business - EORI number provided on the electronic Air waybill Import VAT has been paid to the shipping carrier and goods received, some told me I will get my Import VAT Certificate after the end of the month (say June 15 paid for the VAT, and I'll have my C79 on my CDS account on early of July). Question 1: HMRC will not send me a hard copy C79 and I can only view and download it on my CDS account online. Is that true? Question 2: C79 is unrelated to shipping carrier and therefore I don't need to ask for them, right? Question 3: Should I also ask for shipping carrier to have an invoice for that? Is this necessary? Need bookkeeping? Please advise Thank you

Hi Prince,

I would advise contacting the Customs and International trade helpline on 0300 322 9434 if you have any other issues with your query.

Thank you.

Yes you download a C79 from your CDS account. C79s are not sent out anymore except if if the agent is one of the few using the old declaration system CHIEF. No you can’t get a C79 from the shipping carrier Yes you need to keep accurate accounting records. The customs agent will invoice you for their services plus any tax and import VAT they have paid on your behalf. It is not a VAT invoice If the agent has paid taxes for you as these costs are regarded as disbursements.