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Posted Fri, 24 Nov 2023 16:19:16 GMT by AAQuest
Client is VAT registered but does not normally import. They have been purchasing small amount from overseas and goods were sent by courier companies eg. DHL, UPS, etc . The courier company charges them Duty/VAT invoice and they have to pay off the invoice before the goods are release. As they do not normally import, so they do not have an EORI number. My questions are: 1) Can the VAT on Import be claimed? They do not have a C79 certificate as they don't have an EORI number. 2) Do they need to get an EORI number? 3) If they do, are courier companies going to use PVA instead. I read that DHL uses PVA by default for VAT registered customers.
Posted Fri, 24 Nov 2023 16:53:07 GMT by Customs oldtimer
Hi AA Quest 1) No you can’t usually claim back VAT if you don’t have a C79. 2) Yes it is a requirement that businesses have an EORI number. Check if there is already an EORI number for the business . It will usually be the company VAT no followed by 000 . https://www.gov.uk/check-eori-number. If not An EORI can be applied for easily on line . Make sure they quote their VAT no so the VAT no and EORI are properly linked. 3) some courier companies use PVA by default which is the best option for most businesses who are entitled to recover the import VAT. You always have options to opt out .
Posted Tue, 28 Nov 2023 10:16:28 GMT by HMRC Admin 21
Hi AAQuest
Hi.In order ro reclaim import VAT then the importer would need a C79 as evidence to do this.
The C79 will only be produced if the importer has a VAT registered EORI number.
Here is the link to apply for an EORI number:
Get an EORI number
It is then up to the importer whether they want to pay the import VAT or to use PVA.If they want to use PVA then they would instruct their carrier to clear the imported goods under PVA.
The importer would then need to create a Customs Delaration Service Account so that they can receive PVA statements to complete their VAT returns
Please see the link below:
Subscribe to the Customs Declaration Service
Thank you.

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