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HMRC internal manual

Imports

From
HM Revenue & Customs
Updated
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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.