C79 certificate UK import VAT — how to download and reclaim import VAT

What is the C79 certificate?

The C79 certificate is a monthly tax document issued by HMRC (His Majesty's Revenue and Customs) that confirms the total amount of VAT paid by a registered UK VAT trader when importing goods into Great Britain during a given month. HMRC sends the C79 automatically to every UK VAT-registered business that has paid import VAT directly at the point of customs entry — rather than using the deferred method known as Postponed VAT Accounting.

The C79 certificate serves as evidence for the purposes of reclaiming input tax: the importing business enters the amount shown on the C79 in Box 4 (VAT reclaimed in this period) of its UK VAT return. Without a C79 — or without a PVA monthly statement where PVA applies — import VAT cannot be properly evidenced for reclaim purposes before HMRC. The certificate must be retained for 6 years as part of the business's tax records.

Source: gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat.

C79 vs PVA (Postponed VAT Accounting) — the key difference

The most common error made by importers is confusing the C79 certificate with the PVA monthly statement. These are two entirely separate documents for two different methods of accounting for import VAT in the UK. The key distinction is:

• C79 — VAT paid at the border: the importer (or their customs agent using a duty deferment account) pays import VAT at the point of customs entry. HMRC then issues the C79 certificate confirming that payment. The amount on the C79 is entered in Box 4 of the VAT return.
• Postponed VAT Accounting (PVA) — VAT NOT paid at the border: the importer uses the deferral mechanism, so no import VAT is collected at clearance. Instead, the VAT appears as both output tax (Box 1) and input tax (Box 4) in the same VAT return. The evidence is the PVA monthly statement available online in the HMRC business tax account.

Since January 2021 (Brexit), most importers registered for UK VAT can use PVA by default — this is beneficial for cash flow as it eliminates the need to pay VAT at each clearance. Nevertheless, the C79 remains current and is used in certain situations described below. For more on choosing between the two methods, see our article on PVA vs duty deferment account.

Source: gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return.

When do you receive a C79 instead of PVA?

You will receive a C79 in situations where import VAT was collected directly at clearance rather than deferred through PVA. The most common cases are:

1. You are not using Postponed VAT Accounting — if your business has not opted into PVA, or a particular consignment does not qualify for PVA, VAT is collected at the border and confirmed by a C79 certificate.
2. Import of excise goods — for certain categories of excise goods, PVA may not be available or other customs procedures apply. In such cases, import VAT is accounted for through a C79.
3. The customs agent paid VAT from their own duty deferment account — if your customs agent settled import VAT using their own Duty Deferment Account (DDA) on your behalf, VAT may have been collected at clearance. Depending on the terms agreed with the agent, the C79 may be issued against your VAT number or the agent's — an important distinction covered in the section on common errors.
4. Historic imports — transactions prior to the full rollout of PVA (January 2021) were settled through the C79 mechanism. Equally, if an importer did not register for PVA in time, they may have continued receiving C79 certificates.

Source: gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return.

How to reclaim import VAT using the C79 on your UK VAT return

The C79 certificate is your formal evidence for reclaiming import VAT as input tax on your UK VAT return. The procedure is as follows:

1. Receive the C79 — HMRC issues a C79 for every month in which you paid import VAT. The certificate shows the total VAT paid in that month.
2. Enter the amount in Box 4 of your VAT return — the figure on the C79 goes into Box 4 (VAT reclaimed in this period on purchases and other inputs including acquisitions from the EU). This is your input tax arising from the import.
3. Check Box 7 — the net value of the imported goods should be included in Box 7 (Total value of purchases and all other inputs excluding any VAT).
4. Retain the C79 as evidence — the C79 must be kept for at least 6 years. HMRC verifies import VAT reclaims during VAT audits by reference to C79 certificates.

An important rule: you cannot reclaim the same import VAT twice — that is, by using both the C79 and the PVA monthly statement for the same consignment. Make sure you know which method applies to each delivery. For more on UK VAT registration for businesses — see our dedicated article.

Source: gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat.

How to obtain and download the C79 from HMRC

HMRC makes the C79 certificate available in two ways — electronically through the Government Gateway, or by post. The details are as follows:

Online — through the HMRC business tax account

If you have registered to receive the C79 online through the Government Gateway (HMRC business tax account), the certificate is available electronically once you log in. HMRC provides C79 certificates for the past 6 years in the online system. Accessing C79 certificates online is more convenient and faster — the certificate appears after the month in question has closed.

By post — to the registered VAT address

If you are not registered to receive the C79 online, HMRC will send the certificate by post to the trading address registered with HMRC as your VAT address. In this case, ensure that the address held on HMRC records is current and matches your actual place of business.

Important conditions for receiving a C79

• Your EORI (Economic Operators Registration and Identification) number must be linked to your UK VAT number in HMRC systems.
• Your own EORI number must appear on the customs declaration — not the customs agent's EORI.
• The C79 is issued to the entity whose EORI appears as the importer on the customs declaration.

For more on UK import customs clearance — see our services. Need help reclaiming import VAT or have questions about the C79? Get in touch with us.

Source: VAT Notice 702: imports — gov.uk HMRC.

What to do if you have not received your C79

A missing C79 for a given month is a common problem reported by importers — particularly those who use the services of customs agents. If you have not received your C79, follow these steps:

1. Check your HMRC online account — log in to the Government Gateway and check the section relating to C79 certificates. The certificate may be available electronically even if it has not arrived by post.
2. Verify the EORI–VAT link — check that your EORI number is correctly linked to your UK VAT number in HMRC records. A missing link is the most common reason for a C79 not being issued.
3. Check the customs declarations — ask your customs agent for copies of the customs entries for the month in question and check which EORI appears in the importer field. If the agent used their own EORI instead of yours, the C79 may have been directed to the agent rather than to you.
4. Contact the HMRC helpline — if the C79 is still unavailable after the above steps, contact HMRC directly. HMRC can issue a duplicate or explain why the certificate was not generated.

Remember: without a C79 (or a PVA monthly statement) you cannot correctly reclaim import VAT. Unreclaimed import VAT is a direct cost to your business. For more on customs procedures, see our article on UK duty refund procedure (C285).

Source: VAT Notice 702: imports — gov.uk HMRC.

Common mistakes importers make with the C79

Based on practical experience handling importers in the UK, Easy Clearance identifies the following errors relating to the C79 certificate:

1. Using the agent's EORI instead of the importer's

This is probably the most frequent mistake. When the customs agent files the customs declaration using their own EORI (rather than the importer's EORI), the C79 goes to the agent — not the actual importer. The importer loses the ability to reclaim VAT, or has to painstakingly resolve the situation with HMRC. The solution: at every import clearance, ensure that the agent uses your UK EORI as the importer's EORI on the customs declaration.

2. Confusing the C79 with the PVA monthly statement

These are two separate documents for two separate methods. A business using PVA receives a PVA monthly statement — not a C79. The VAT reclaim must be based on the correct document for the method used. Double-claiming (using both the C79 and the PVA statement for the same consignment) is a tax error and may result in HMRC penalties.

3. Not retaining the C79 for 6 years

HMRC requires C79 certificates to be kept for at least 6 years as part of the tax records. VAT audits can cover any period within the past 6 years. Businesses that have not retained their C79 certificates may struggle to justify import VAT reclaims before HMRC.

4. Double-claiming VAT (C79 + PVA statement)

Some importers mistakenly reclaim VAT twice: once from the C79 (where VAT was collected at the border) and once from the PVA monthly statement (for the same consignment). This is not permissible — each consignment is accounted for either through C79 or through PVA, never through both mechanisms simultaneously.

5. Failure to link EORI to the VAT number

If the importer's EORI is not linked to the UK VAT number in HMRC systems, C79 certificates may not be issued or may be directed to the wrong account. UK VAT registration and linking it to the EORI should be one of the first steps for any importer entering the UK market.

Key points from the official guidance

The C79 certificate remains a current and valid VAT document for importers in the UK who pay import VAT at the point of customs entry rather than through Postponed VAT Accounting. HMRC issues the C79 monthly — electronically through the Government Gateway or by post. The certificate is input tax evidence and is entered in Box 4 of the UK VAT return. Since 2021, most UK importers have preferred PVA for its cash-flow benefits; however, the C79 remains the applicable document for those who do not or cannot use PVA. The key requirement: the importer's correct EORI number must appear on the customs declaration in order for the C79 to reach the right entity. This article reflects the legal position as at 2026-06-06. Please consult a customs agent before taking action.

FAQ — frequently asked questions

What is the C79 certificate from HMRC?

The C79 is a monthly certificate issued by HMRC that confirms the amount of import VAT paid at the border when importing goods into the United Kingdom. The certificate is evidence entitling the holder to reclaim import VAT as input tax on the UK VAT return — in Box 4. Source: gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat.

Are C79 and the PVA monthly statement the same thing?

No. The C79 and the PVA monthly statement are two separate documents for two different methods of accounting for import VAT. You receive a C79 when VAT was paid at the point of entry (at the border). You receive a PVA monthly statement when Postponed VAT Accounting was used — meaning VAT was NOT paid at the border but was deferred and accounted for directly on the VAT return. You must not use both documents simultaneously for the same consignment — that would result in double claiming. Source: gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return.

How long must I retain the C79 certificate?

The C79 must be retained for at least 6 years. It is HMRC evidence confirming the validity of the import VAT reclaim. HMRC may request the C79 during a VAT audit for any period within the last 6 years. Source: gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat.

What should I do if I have not received my C79 for a given month?

If you have not received a C79: (1) first check your HMRC online account (Government Gateway — business tax account); (2) verify that your EORI number is linked to your UK VAT number in HMRC records; (3) check whether your customs agent used the correct EORI on the customs declaration — a common error is the agent using their own EORI instead of the importer's; (4) if the C79 is still missing, contact the HMRC customs and tax helpline. Source: gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad.

Can a non-UK company reclaim VAT using a C79 on a UK VAT return?

Yes — provided the company is registered for VAT in the United Kingdom and holds a valid UK VAT number. A C79 certificate issued against that VAT number constitutes input tax evidence that can be entered in Box 4 of the UK VAT Return. For UK VAT registration — see our article on UK VAT registration. Source: gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat.

Official sources

• Postponed VAT Accounting — check whether you can use PVA — GOV.UK
• Accounting for import VAT on your VAT return — GOV.UK
• VAT Notice 702: imports — HMRC — GOV.UK