Claiming amounts shown on C79 form

I downloaded form C79 for June and it shows customs VAT paid by UPS and declared against our EORI number. I have identified the invoices and goods to which the customs VAT relates, and it appears the goods were shipped to us with the incoterm EXW (Ex Works). However, we were not billed by UPS for the customs VAT - presumably the seller (based in the US) paid the amounts due. Can we reclaim the VAT, on the basis that under the EXW, we would have owned the goods at the point of entry into the UK, with the cost of import VAT paid by the seller to UPS effectively reflected in the prices paid to the seller for the goods?

Hi,

If you have imported goods and have received a C79 for the goods then you would have the entitlement to recover the import VAT as input tax, regardless of who has actually paid the import VAT. You can see guidance here:

Introduction to input tax

Thank you.