CheckGet how to get your import VAT certificate (C79)
Find out how you can get your import VAT certificates (C79).(C79), if you have paid import VAT using a duty deferment account.
- From:
- HM Revenue & Customs
- Published
- 13 September 2019
- Last updated
-
1319NovemberMay20242026 — See all updates
Before getting your certificate
Your import VAT certificates will:
- will show how much VAT you’ve paid on
imports allowimports.You
youcantogetrecoveryourtheimport VATascertificateinput(C79)taxifonyouyourhave paid import VATReturn
If theyou personused makingpostponed declarationsVAT usedaccounting Customsto Declarationaccount Servicefor softwareimport youVAT willon needyour VAT Return instead, find out how to get your postponed import VAT statement.
When the certificatecertificates online.will be available
The certificates are available online every month.
Ifmonth, usually by the person10th makingworking declarationsday. usedThey bothwill show the Customsprevious Declarationmonth Servicein andwhich theimport CustomsVAT Handlingwas ofpaid. ImportFor andexample, Exportif Freightyou (CHIEF)wanted service,to you’llview a statement from March, you would need to combinewait until the amounts10th toworking putday onof yourApril.
You VATcan Return.only access a statement for 6 months from the date it’s published. You cannotshould usedownload CHIEFand forkeep anya newcopy declarations.of Alleach declarationsstatement mustin your records.
Statements older than 6 months
Statements older than 6 months are archived. Guidance on how to access older statements can be throughfound theby accessing your Customs Declaration Service.Service dashboard that you’ll be subscribed to.
GetHow to get your certificates
To get your certificates, you’ll need ato Governmentsign Gatewayin. user ID and password. Your Governmentsign Gatewayin userdetails IDare is linked to your your EORI number. If you do not have asign userin ID,details, you can create onethem when you get your import VAT certificate.
Online services may be slow during busy times. Check if there are any problems with this service.
After getting your certificate
You Startcan nowuse your certificates to help you recover the VAT as input tax on your VAT Return.
Updates to this page
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Update history
2026-05-19 15:40
Information about when your import VAT certificate (C79) will be available has been added.
2024-11-13 16:03
The Customs Declaration Service has replaced CHIEF for all import and export declarations.
2024-08-12 13:26
Reference to making declarations through the CHIEF service removed as new submissions not available after 4 June 2024. All import and export submissions should be made through the Customs Declaration Service.