Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual


Import entry procedures: direct repayment of VAT

Where VAT has been repaid the sum will appear on the importer’s next C79 as a negative amount.

It is important that in such cases the trader does not recover the VAT overpaid as input tax.

Please see V1-13, paragraphs 9.10 and 9.11 for further information, as well as guidance on negative import VAT certificates.