VAT News

Import VAT C79 Documents – Problem with March Statements


For businesses who hold a Duty Deferment Account, who will be familiar with the C79 Statement which is issued every month to you as the VAT evidence to support your right for VAT recovery on imports in the month. As there is a degree of parallel running on Import systems within HMRC at the moment with both the Customs Handling of Import and Export Freight (CHIEF) and the new Customs Declaration Service (CDS), you’ll need to ensure you combine the VAT amounts from both systems to accurately reflect the value of Import VAT you’ve paid.

It’s become clear that in the week commencing 4th May 2020 the C79 certificates for the month of March were reissued as HMRC had either NOT issued a C79 to the importer for March already, or had issued them with the data for February instead of the March import entries.

In a posting from HMRC on 9 June their advice is to use the most recent c79 that you will have received – the one issued at the start of May – as this contains the correct information.

If you are using the CHIEF system then your C79’s are sent to you in the post.

If you use the CDS system then you will get the C79 online which will require you to access the Government Gateway using your EORI number.

If you have concerns over International movements of goods or getting ready for the end of the Brexit transition on 31 December 2020, then do get in contact with Andrea Brindley – our Corporate VAT Director – who supports manufacturers, importers and exporters –

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