Guidance

Check how to get your import VAT certificate (C79)

Find out how you can get your import VAT certificates (C79).

Your import VAT certificates will:

  • show how much VAT you’ve paid on imports
  • allow you to recover the VAT as input tax on your VAT Return

If the person making declarations used Customs Declaration Service software you will need to get the certificate online. The certificates are available online every month.

If the person making declarations used both the Customs Declaration Service and the Customs Handling of Import and Export Freight (CHIEF) service, you’ll need to combine the amounts to put on your VAT Return. You cannot use CHIEF for any new declarations. All declarations must be through the Customs Declaration Service.

Get your certificates

To get your certificates, you’ll need a Government Gateway user ID and password. Your Government Gateway user ID is linked to your EORI number. If you do not have a user ID, you can create one when you get your import VAT certificate.

Online services may be slow during busy times. Check if there are any problems with this service.

Start now

Updates to this page

Published 13 September 2019
Last updated 12 August 2024 + show all updates
  1. 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.

  2. HMRC has clarified which import VAT certificates (C79) to use for March 2020 and apologise for any inconvenience caused.

  3. First published.

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