Guides / Import VAT evidence · Updated 30 September 2026

Import VAT evidence: C79 certificates vs postponed VAT statements

To recover or account for import VAT, a UK VAT-registered business needs the right monthly document from HMRC. Which one depends on how the VAT was handled at the border.

This guide is also available in Polish.

Two routes, two kinds of evidence

When a UK VAT-registered business imports goods, the import VAT is handled in one of two ways, and each produces a different document. If the VAT is paid at import through a duty deferment account, HMRC makes an import VAT certificate, known as a C79, available. If the business uses postponed VAT accounting instead, it receives a monthly postponed import VAT statement. The two are not interchangeable: GOV.UK says C79 certificates are available only to those who paid import VAT through a duty deferment account, and that people using postponed VAT accounting should get a postponed import VAT statement instead.

Knowing which route each shipment took is the first step. The choice is made on the import declaration itself, which is lodged in the Customs Declaration Service (see CDS in our glossary). If you are unsure how the declaration works, our guide to the CDS import declaration explains who submits it and what goes on it.

Postponed import VAT statements

Postponed VAT accounting lets a UK VAT-registered business account for import VAT on its VAT Return rather than paying it when the goods arrive. According to GOV.UK, no approval is needed to use it for goods imported into Great Britain or Northern Ireland from outside the UK. Two points on the declaration matter:

• the postponed VAT accounting option must be selected on the import declaration;
• the VAT registration number must be entered at header level in Data Element 3/40.

GOV.UK also notes that this choice cannot be changed after the declaration has been submitted, so it needs to be right first time. If an agent files for you, agree in advance which route you want.

How to get the statement

Statements are viewed in the Customs Declaration Service online. GOV.UK says they are usually available by the 10th working day of the month. They stay available for six months from publication and are then archived, which is why HMRC tells businesses to download and keep a copy of each statement.

If you have problems viewing a statement, GOV.UK directs you to the imports and exports helpline. Newcomers to CDS need to subscribe to the service before statements can be seen, so build that step into your first month of importing.

How it feeds the VAT Return

For imports accounted for through postponed VAT accounting, GOV.UK sets out the boxes as follows:

If you delayed your import declaration and have no statement yet, GOV.UK says you should estimate the amount using your own records of the imported goods.

C79 import VAT certificates

A C79 shows how much import VAT you have paid, and GOV.UK describes it as the document that helps you recover that VAT as input tax on your VAT Return. Certificates are accessed through the CDS payment records service, signing in with credentials linked to your EORI number (see EORI).

Like PVA statements, certificates are published monthly, usually by the 10th working day, and cover the previous month's payments, so March imports appear in April. They are accessible for six months from publication, and HMRC again advises downloading and keeping each one. For a step-by-step walkthrough of reading one, see this guide to using a C79 certificate to reclaim import VAT.

What to keep

• A downloaded copy of every monthly postponed import VAT statement.
• A downloaded copy of every C79 certificate, if you pay import VAT through a duty deferment account.
• Your own records of each import, so you can reconcile the documents and estimate where a statement is missing.
• Confirmation of which route (postponed accounting or payment at import) was chosen for each declaration.

Common mistakes

Import VAT allocated to the wrong EORI number

If an agent makes your declarations, GOV.UK advises asking them to confirm that the import VAT was allocated to the correct EORI number. An entry made under the wrong number will not appear on your own statement. How the agent acts for you also matters for liability: under direct representation the importer remains liable, while under indirect representation the agent is jointly liable.

VAT groups

Members of a VAT group each import under their own EORI number and see their own statements, which then go to the representative member for the group VAT Return. If an entry seems missing, check whether it sits on another member's statement.

Mixing up the two documents

The C79 relates to VAT paid at import; the postponed statement relates to VAT accounted for on the return. GOV.UK recommends checking both your C79 and your postponed VAT statements in CDS to make sure all your imports are covered. Reconciling them against your own import records each month is the simplest way to spot a shipment that has been left out, or one that has been counted under both routes.

Leaving downloads too late

Because of the six-month window, a monthly routine works best: download both documents soon after the 10th working day and file them with that month's VAT workings.

If you are still deciding whether to handle declarations yourself, do you need a broker? sets out the options.

Related guides

• Postponed VAT accounting for first-time importers

• Duty deferment account (DDA) in the UK explained

• UK VAT registration for EU businesses: when it is required

Sources

• Get your postponed import VAT statement (GOV.UK)
• Get your import VAT certificates (GOV.UK)
• Check when you can account for import VAT on your VAT Return (GOV.UK)
• Complete your VAT Return to account for import VAT (GOV.UK)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.