C79 VAT not reclaimed from past periods

Dear all, Our company is a NETP with VAT number in the UK which imports into the UK to sell through Amazon. The issue is that we had never reclaimed any VAT paid on C79s since November 2022, leading to a total of 2.061,25 pounds not included as deductible in the VAT returns, the total tax base is 10.306,25 pounds. These amounts have been extracted by adding up all the C79 certificates not reclaimed. Our questions is what would be the best way to proceed here, should we include all the amounts in the Q4 of 2023 or is there any other VAT procedure of the HMRC to request the repayment of VAT? As far as I know, VAT has to be neutral and we have the right to reclaim VAT of up to 4 years back.

Hi VOT,
The import VAT should have been claimed during the period in which the import was made.
As it wasn't recovered then you can still recover the VAT as an error correction.
Please see the guidance below:
How to correct VAT errors and make adjustments or claims (VAT Notice 700/45) 4. Correcting VAT errors on a return already submitted
Thank you.