Import Tax & C79 VAT Certificate

Hi all, Could someone please point me in the right direction for this situation? I am in the process of importing a vehicle from Jersey, and have a Customs Agents dealing with this on my behalf. My EORI number was only issued recently, and the Customs Agent has said that I would need to get a subsequent C79 VAT Certificate using the Movement Reference Number details (yet to receive this), to claim any VAT on my next return as they have already processed the application. Would the details entered by the Customs Agent for this import link automatically to my personal details and the C79 VAT Certificate appear on the CDS account online? Would I need to actively chase this myself or would it be posted to my address? Or would I need to call and notify HMRC that I received my EORI details after the import was processed and try to get the C70 retrospectively? I am a VAT registered Sole trader, and not using the PVA scheme. If someone could assist on this process that would be great. Thanks in advance Zak

1. As a business you need an EORI to import so it’s not clear how an import happened without one. 2. You should have mentioned your VAT number when you applied for your EORI. If you did your EORI will contain your VAT number. 3 if your VAt EORI is used on import and you pay the import VAT a C79 will be generated. 4. The C79 for the previous month will appear in your CDS account and contain details of all imports that month. Details of the MRN of the import will show on the C79. Remember you can only recover import VAT if your import is C79s are not issued retrospectively 5. Why don’t you use PVA if you are VAT registered and the import is for your business and you are entitled to import VAT recovery- you don’t need to apply to use it. https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return#who Non monetary amendment s including revised VAT or EORI details can be made - perhaps one of the HMRC admins can provide a link to the HMRC post clearance amendment team.

Hi Customs oldtimer, The import was completed by the customs agent as a private buyer, hence why no VAT EORI number was used - I had not supplied this to the agent, as I didn't have a VAT number when I purchased the vehicle. I'm just trying to find out whether I can make any revisions and include a VAT EORI number/change the application to a business one, so that a C79 certificate will be issued. I have already sent the import tax payment to the customs agent as the tax calculation was received, so some clarity on how and if the application process changes based on this would be good. It would be great if one of the HMRC admins could guide on this. Thanks 

Name removed admin 

Sorry but I have just noticed that there is an incomplete sentence at point 4 of my previous answer. You can only recover import VAT if you are entitled to do so. This means the purchase must be for use in your business and meet HMRC rules for input VAT recovery.

Hi,

The C79 will only be produced if the import declaration was made and your EORI number was used on the import declaration. Without the evidence of a C79 Certificate you would be unable to reclaim the import VAT as input tax on your VAT return.

We would recommend contacting the import agent to see if an amendment of the import declaration is possible so that a C79 can be generated. If it cannot then you should contact our import and export team to see in which scenarios an import declaration can be amended.

Imports and exports: general enquiries

Thank you.