Import entry procedures: deduction of input tax
For input tax deduction purposes VAT registered taxable persons will usually receive a monthly import VAT certificate (Form C79) for VAT paid on imported goods, including goods removed from a suspensive regime.
There are some import procedures that do not generate an import VAT certificate. In those cases either an authenticated copy of the import entry (Form C88) or a customs authenticated invoice will be issued. These arrangements are described in Import and National Clearance Hub Procedures (INCHP) and Notice 702.
Where the proper evidence is not produced see V1-13 VAT: Input tax, Section 9.9 (Import VAT: Alternative evidence).