What is the C79 Certification? 📝

The C79 certificate, also known as the Value Added Tax Import Certificate, is issued by HMRC and serves as proof of VAT paid on imports in the previous month.

• Why is the C79 certificate important?
  • Since January 1st, 2021, goods imported into the UK from the EU are no longer considered intra-community purchases. They are now treated as imports.
  • This means customs declarations, custom duties, and VAT on imports must be paid.

What is Import VAT? 💶

Import VAT is a tax that must be paid on goods purchased from other countries, usually at the border.

• The standard rate of Import VAT in the UK is 20% on most goods.
• Import VAT is calculated not just on the cost of the goods, but also on all associated costs, such as shipping and delivery to the UK.

If you are registered for VAT in the UK:

• You will pay Import VAT when importing goods, but you can apply for an input tax refund.
• To claim the refund, you'll need the C79 certificate.

How does the C79 Certification Look Like? 🖼️

• The C79 certificate consists of two double-sided A4 sheets.
• It is generated using your EORI number.
• For an example of the C79 certificate, please refer to this link.

How Do I Get the C79 Certification? 📬

• The process of obtaining your C79 certificate depends on how the customs declaration for your goods was made.
• For more details, visit the official HMRC website.
• HMRC will send you the C79 certificate monthly, usually around the 24th of the following month, after the VAT on imports has been paid.