C79 Form
What is C79 form?
The C79 form, also known as the certificate of receipt of goods, is a document used in international trade to claim refunds on customs duties.
What are the types of C79 form?
There are two main types of C79 form:
Original C79 form
Duplicate C79 form
How to complete C79 form
Completing a C79 form is a simple process that involves the following steps:
01
Fill in the required fields with accurate information
02
Ensure all details match the supporting documents
03
Submit the completed form to the appropriate authority
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Video Tutorial How to Fill Out C79 form
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Questions & answers
Do HMRC still issue C79 certificates?
If you are a business that continues to physically pay VAT at importation to the UK you will need to access CDS to download your C79 monthly import VAT certificates as they will no longer be sent by post each month.
What is C79 certificate for?
HMRC will generally send you a certificate (form C79) as evidence that you've paid import VAT. C79 certificates are issued monthly. You can find more information about the VAT payable on imports here. HMRC view the 'EU' as the VAT (fiscal) territory of the EU, which is different from the Customs territory of the EU.
Do I need a C79 certificate?
You need to hold official evidence of VAT paid on imported goods before you can recover the VAT as input tax. The normal evidence is the monthly certificate, known as form C79. It does not in itself allow you to claim back the VAT you have paid which must, in all cases, be deductible under the normal input tax rules.
Who gets the C79?
If the person making declarations used the Customs Handling of Import and Export Freight (CHIEF) service you'll get your C79 certificates sent to you in the post.
Can I claim import VAT without C79?
This blue and green certificate details the import VAT you paid in the previous month. This C79 certificate is your evidence to reclaim the import VAT as input tax via box 4 of the VAT return. HMRC could disallow input tax reclaimed if you do not have the C79 certificate.
How much is C79 form?
Reasonable Doubt It's worth considering this before you file your C79 form (which is the application form you need for an enforcement order) and pay the associated fee (which is £215 at the time of writing).
