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Posted Tue, 24 Oct 2023 11:36:12 GMT by nmead
Good afternoon, We have a query regarding errors on imports resulting in either an underpayment or overpayment of VAT. We have noted a few errors on the Import Entry Acceptance Advice from DHL, an example being we exported an item owed by our company as RGR 2300000 as this was for a loan. This was returned to us under 4000000 as home use. This should have been returned to us as 6123000 and no VAT is due. We have requested an replacement entry acceptance advice to correct this. The question is can we reclaim this VAT on our return before we receive the replacement entry from DHL?
Posted Fri, 27 Oct 2023 06:31:12 GMT by HMRC Admin 25 Response
Hi nmead,
You can only reclaim the import VAT where you have a valid C79 certificate for the import
Please see the infomation here:
Check how to get your import VAT certificate (C79)
Thank you, 

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