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  • RE: No C79 record of goods imported from EU

    A C79 will only be created if your customs agent declared you as the importer using your EORI. So you first need to check that is what has been done . Also check that your EORI number contains your VAT number . Again if your VAT number is not part of your EORI then it will nor connect to your VAT registration and no C79 will be created. If all of the above is correct then You should be able to download the C79 from your CDS online account. HMRC don’t usually send out C79s
  • RE: DDP Shipments & Claiming VAT

    You can only claim back VAT using a C79 not on your supplier invoices. You will only get a C79 if you are shown as the importer on the customs declaration. Everything is self serve so you also need to register on the CDs system to download the c79. Better still ask you agent for postponed vat accounting once you are VAT registered. This way there is nothing to pay or reclaim but you do need to make sure your VAT return includes the required information. With DDP I would expect that your supplier is the importer and picking up all the taxes and duties. If so you would not have any right of VAT recovery. DDU is an old incoterm so make sure you and your supplier are clear on costs and responsibilities
  • RE: C79 Query

    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.