UK Import VAT C79 Certificate: How to Reclaim VAT on Imports
Updated 2026-08-03
The C79 certificate is issued by HMRC and serves as proof that import VAT has been paid on goods entering the UK. VAT-registered businesses can use the C79 to reclaim import VAT on their VAT returns. The certificate is typically available in your HMRC online account within 6 working days of the customs declaration being processed.
Primary sources
This page is grounded in the primary materials below. Rules change, so open the source and confirm the current version before acting.
FAQ
What is a C79 certificate?+
A C79 certificate (officially called 'VAT Import Certificate') is a document issued by HMRC that shows the import VAT paid on goods imported into the UK. It is generated automatically when import VAT is paid at customs and is available in your HMRC online services account. It serves as your evidence to reclaim import VAT on your VAT return.
How do I access my C79 certificates?+
Log into your HMRC online services account and navigate to the VAT section. C79 certificates are available under 'VAT certificates' or 'Import VAT certificates'. They are typically available within 6 working days of the customs declaration. You can view, download, and print them for your records.
Can overseas sellers without a UK VAT registration reclaim import VAT?+
No, only VAT-registered businesses can reclaim import VAT through their VAT returns. Overseas sellers who are not UK VAT-registered cannot reclaim import VAT paid at the border. If you import goods into the UK for sale, you should register for UK VAT to be able to reclaim this cost.
What if I paid import VAT but don't have a C79?+
C79 certificates are generated automatically when you use your VAT registration number (EORI) at import. If you used a freight forwarder's EORI or a deferment account, the C79 may be issued to them instead. Contact HMRC's VAT helpline (0300 200 3700) if you believe a C79 should have been issued but wasn't.
How does the Postponed VAT Accounting affect C79 claims?+
Since January 2021, UK businesses can use Postponed VAT Accounting (PVA) to account for import VAT on their VAT return rather than paying it at the border. If you use PVA, you won't receive C79 certificates because no import VAT is physically paid. Instead, you declare the import VAT as both input and output tax on your return, with a net zero effect.
Can I reclaim import VAT on goods re-exported from the UK?+
Yes, if you import goods into the UK and subsequently export them (re-export), you can reclaim the import VAT. You should keep export documentation as proof. For goods sold through marketplaces to overseas customers with proper export evidence, the import VAT can be reclaimed through your VAT return using the C79 certificate.
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