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HMRC internal manual


HM Revenue & Customs
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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).