UK C79 import VAT certificates: how to claim back VAT paid
HMRC has published guidance on obtaining C79 import VAT certificates for businesses that have paid import VAT via duty deferment accounts in the UK. The C79 certificate is essential for VAT recovery on imported goods. This guidance clarifies the application process and eligibility criteria for claiming back import VAT, helping importers and freight forwarders recover VAT costs on their cross-border shipments.
Photo: Edu Raw / PexelsUK Import VAT Recovery: C79 Certificate Guidance
HMRC has issued updated guidance on obtaining C79 import VAT certificates for UK importers who have paid import VAT through duty deferment accounts.
The C79 certificate is the formal document that evidences import VAT payment and forms the basis for VAT recovery claims under the UK VAT system. According to HMRC's guidance, businesses that have paid import VAT using a duty deferment account are entitled to request these certificates.
"Find out how you can get your import VAT certificates (C79), if you have paid import VAT using a duty deferment account."
Who is affected
This guidance applies to:
- UK importers using duty deferment accounts
- Freight forwarders and customs agents managing imports on behalf of clients
- E-commerce merchants importing goods into the UK
- Any business that has incurred import VAT and wishes to reclaim it
The C79 certificate is a critical document in the UK customs and VAT system. It serves as proof of VAT payment at the point of import and is required to support VAT input tax claims on VAT returns.
Key points from the guidance
The process for obtaining C79 certificates involves:
- Confirming eligibility based on duty deferment account usage
- Understanding the application timeline and submission requirements
- Recognizing the VATable nature of imports and associated VAT treatment
Under UK post-Brexit rules, import VAT is charged at the point of entry into Great Britain, and businesses can recover this VAT as input tax provided proper documentation—including the C79 certificate—is retained and submitted with VAT returns.
What this means for shippers
Your duty deferment account alone doesn't automatically recover VAT—you must actively claim C79 certificates from HMRC to support input tax deductions. Request certificates promptly after payment; delays in obtaining them can postpone cash-flow recovery by months. Keep comprehensive records of all import VAT paid and matched C79s for audit purposes. Review HMRC's full guidance now to confirm your eligibility and submission process, so you don't miss recovery deadlines on historical shipments. /landed-cost
