What is the C79 certification?

C79 certificate is also called the Value Added Tax Import Certificate. It is a document used by HMRC and serves as a proof of VAT on imports paid in the previous month.

From 1st of January 2021, goods imported to the UK from the EU are not considered as intra-community purchases anymore. They are now considered as imports. Because of this it is necessary to submit custom declarations,  pay custom duties and pay the value added tax on import.

What is Import VAT?

Import VAT is a tax which has to be paid on goods purchased in another country. It is usually paid at the border. On most goods imported to the UK a tax of 20% will be charged. The Import VAT is not only calculated on the cost of purchasing goods, but you pay VAT on all costs which are associated with the purchase and delivery of goods to the UK.

So, if you are importing goods into the UK and you are registered for VAT, you have to pay the import VAT, but you can then apply for an input tax refund. In order to do this, you need the C79 certificate.

How does the C79 certification look like? 

The certificate consists of two double-sided A4 sheets and is generated with your EORI number.

Please see here an example.

How do I get the C79 certification?

The way you get your C79 certificate depends on how the customs declaration for your goods was made. For more information please go to the HMRC website.

HMRC will send you the C79 certificate as evidence that you have paid import VAT. It is issued monthly, around the 24th of the following month, after the month during which you paid VAT on the import.