Problem with C79

Hello, I have a problem with inconsistencies between C88 / DTI-E2 documents and C79 certificates for one of my client. I have called the VAT Helpline, approached both offices (Belfast PCA Team and the microfilm section) and have no resolution, however they redirected me to VAT general enquiries to resolve this issue. Unfortunately, despite sending a message twice using the form, I still have not received any return message. We are in the possession of C88 and DTI-E2 documents, which confirm the import of goods into the UK, but have not been included in any of the C79 certificates that have been produced so far. Customs declarations have been issued correctly by the customs agency. Company data is shown as the importer of the goods and the import VAT has been paid. Furthermore the Administrative Officer at Belfast PCA Team has confirmed that my clients EORI was correctly declared in box 9, Data Element (3/16) and it is missing from their C79 certificate. Could you please let us know what details HMRC accept as alternative evidence (as per section 8.10) to prove that the import VAT was paid in order to amend the C79 certificates? What email address can we send the evidence to? I would be grateful for helping me solve this case. Thank you in advance! Edith

Hi,
This is very unusual.
If the import declaration has been completed correctly with your company recorded as the importer of record and your EORI has been used in the appropriate box then this should automatically produce a C79 for the period in which the import was made.
As regards reclaiming the VAT we can accept alternative evidence in the short term which would be the C88 form and any other paperwork which the courier has sent you.
I would  speak to the courier again to make sure that the C88 has been completed correctly .
If you have corresponded with the PCA Team and the microfilm section then really you have exaused all the avenues in which case I would just keep all the evidence in your records to justify the reclaiming of the input tax in case it is ever requested.
Thank you.