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Posted Mon, 12 Feb 2024 13:07:00 GMT by
We make monthly Supply VAT declarations to Central Deferment Office for lifting of product purchased within an Excise Warehouse. These declarations are made against our deferment account, with subsequent DD appearing on DDES statement DD1723S, after which we would receive via post a green C79 certificate for the value debited. The C79 is then used to support reclaim of the VAT in our quarterly return. We have now not receive.d any physical C79 since the September copy (issued 10/10/23), despite making declarations every month since, and are having to manually request copies via cbc-c79requests@hmrc.gov.uk service. We DO see C79s in the CDS Financial Account dashboard, but these obviously refer to import declarations, so are a separate stream to Supply VAT. Questions are therefore:- a) why have we suddenly stopped receiving postal C79s for Supply VAT declarations? b) is this a known issues that can that can be reinstated? c) if not, is there a way of retrieving C79s without needed to raise a cbc-c79requests@hmrc.gov request every time? Many thanks
Posted Fri, 16 Feb 2024 14:54:48 GMT by HMRC Admin 25
Hi Phil_D,
The C79 Certificates are now digital forms which we make available to you.
Please see the information below:
Check how to get your import VAT certificate (C79)
If you are unable to view the C79's please respond so that we can look in to this issue for you.
Thank you. 
Posted Wed, 21 Feb 2024 15:16:48 GMT by
Good Afternoon Thank you for your reply, but it does not address the issue. The digital C79s referenced in your reply relate to import declarations via CDS and are accessible via the Customs Financial Account. Supply VAT declarations are NOT imports, they are manually submitted to Central Deferment Office. They therefore do not appear in the CDS Customs Financial Account, but as supplemental statement DD1723 via DDES. I believe they will therefore relate to CHIEF. Indeed, the linked support page even mentions CHIEF C79s being issued via post:- Declarations made using CHIEF If the person making declarations used the Customs Handling of Import and Export Freight (CHIEF) service you’ll get your C79 certificates sent to you in the post. We were indeed receiving postal C79s up until the start of October, but have received none since, with no explanation received as to why they suddenly stopped. This sudden loss of postal C79s for Supply VAT (i.e. not CDS imports) is the issue I'm querying. There has been some sort of break in the chain Supply VAT submitted to CDO > Deferment Account updated (DD1723S) > Direct Debit taken > postal C79 issued.
Posted Fri, 23 Feb 2024 10:10:57 GMT by HMRC Admin 25
Hi Phil_D,
Have you confirmed that the correct EORI was used on the C88?
If not then you will need to contact the agent you used to declare the import.
If you have done this have you tried emailing:
CBC-C79requests@hmrc.gov.uk
To request copies of the C79?
If you have done both of these things then I would suggest calling the VAT Helpline on 0300 200 3700 so that we can take further details and escalate the issue. 
Thank you. 

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