C79 Query

Hi, Received an invoice from an Import company which contained a big chunk of VAT. I hadn't received a C79 so contacted HMRC via email and got a response with a C79 attached but doesn't look like it is anything to do with the one I requested. It is completely the wrong date and value. I contacted the import company who said they had supplied a C88. I found some paperwork which could potentially be the C88 but as I have never seen one before I am not 100% sure. My question is can I claim the VAT using the C88? I was on hold to HMRC today for over an hour and then got cut off so trying to get help other ways been as the first 2 ways haven't helped.

If this is a fairly recent import it is unusual for a declaration to be made on a C88 as most agencies moved to CDS in October last year. Check with your agent that it is it is a C88made on the old Chief system. If you do have a c88 provided by your agent it will usually be a plain paper print with numbered fields and say C88 . You need to see your EORI in box 8 otherwise a c79 will not be generated. You may also have something titled E2 which confirms submission and financial details . You will however need the C79 (which cover imports in the previous month) to make your reclaim on your VAT return . It sounds like you were sent a C79 for a different period so it’s worth asking again for the correct period.

Hi Joanne Baker,

You are not able to reclaim the import VAT as input tax without a C79.

We would recommend emailing the C79 Team for a copy but make sure that you give them the correct date as to when the import was made so that they send you the correct C79.
If the entry is not on the C79 then quite possibly the courier has made a mistake on the import entry and would need to correct it

Please email the team on cbc-c79requests@hmrc.gov.uk

Thank you.