C79 Certificates

I would use some advice on the below.My understanding is that C79 are based on the initial acceptance of the customs declaration, which means there could be a time gap between the customs declaration and the actual arrival and clearance of the goods. If an entry is pre-lodged by an agent it's at this stage that any applicable Duty & Taxes would be paid right? If the trucker doesn't arrive the entry does that impact the companies ability to claim VAT on their C79 Form?

Hi LM Bennett,
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My understanding is the C79 is the monthly certificate for VAT paid at import used to confirm the amount of VAT to be applied to the next VAT return and reclaimed as applicable. Most short straights road shipments are pre arrived not just pre lodged under GVMS. A pre lodged , not arrived entry would not not usually generate a duty or tax payment and therefore there’s nothing to add to the C 79. A pre lodged entry times out after 30 days if it’s not arrived meaning its cancelled and no declaration has been made for the goods. You might find this guidance useful. https://www.gov.uk/guidance/making-a-full-import-declaration Many UK VAT registered businesses now declare the VAT via postponed VAT accounting rather than pay the VAT and reclaim with C79 information.