A C79 is HMRC's import VAT certificate: a monthly statement showing the import VAT you've paid. You get one if you paid import VAT through a duty deferment account, and it's your evidence for reclaiming that VAT as input tax on your VAT Return. If you used postponed VAT accounting instead, you won't get a C79; you download a monthly postponed import VAT statement.
This guide follows the GOV.UK guidance on import VAT certificates (updated 19 May 2026), postponed import VAT statements and duty deferment accounts, as of October 2026.
C79 or postponed import VAT statement?
| How you dealt with import VAT | What you get | What you use it for |
|---|---|---|
| Paid through a duty deferment account | C79 import VAT certificate | Evidence to reclaim the import VAT as input tax |
| Postponed VAT accounting on your VAT Return | Monthly postponed import VAT statement | Completing the VAT Return and evidence of VAT you can reclaim |
The GOV.UK deferment guidance notes that a VAT-registered business that imports can account for import VAT on its VAT Return instead of paying it by deferment. Deferring import VAT is for traders who aren't VAT registered, or who are registered but don't account for it on the return. A business that pays some imports through deferment and postpones VAT on others can end up with both documents for the same month, and both need keeping.
When the C79 appears
- Certificates are available online every month, usually by the 10th working day.
- Each one shows the previous month in which import VAT was paid. For March, you wait until the 10th working day of April.
- You can only access a statement for 6 months from when it's published. Download and keep every one in your records.
- Older statements are archived, and the Customs Declaration Service dashboard explains how to reach them.
That 6-month window is where businesses come unstuck. If you only look when an accountant asks at year end, earlier months may already be archived.
How to get it
- Make sure you've got an EORI number. Your sign in details are linked to it.
- If you don't have sign in details yet, you can create them when you first get your certificate.
- Sign in to the HMRC service from the GOV.UK page and download the month you need.
- File the PDF with that month's VAT records, named by month so it's easy to find if HMRC asks.
Why a duty deferment account matters
A duty deferment account lets an importer, or someone acting for them, make one payment a month by Direct Debit instead of paying for each consignment. It can cover Customs Duty, excise duty and import VAT. Applying needs your EORI, business details and estimated debt. Without a guarantee waiver you'll need a guarantee from a UK financial institution regulated by the Prudential Regulation Authority, but GOV.UK says not to send one until HMRC asks. The C79 is effectively the VAT receipt for what went through that account. GOV.UK says anyone can apply for a duty deferment account to pay import duties in Great Britain, and there's separate guidance for Northern Ireland.
If you're on postponed VAT accounting
The monthly postponed import VAT statement, also usually ready by the 10th working day and also kept for only 6 months, has two parts:
| Part | What it shows |
|---|---|
| Part 1: summary | Your VAT registration number and EORI, the total import VAT to account for that month, and the amount postponed at each port of entry |
| Part 2: individual entries | Date of import, entry number, declarant's reference and EORI, and the import VAT for each entry |
HMRC says some entries have appeared twice on statements, with the same movement reference number and amount. If you find one, make a manual adjustment and account for the corrected amount. Members of a VAT group each get their own statement under their own EORI and send it to the representative member, who needs them all for the group return.
Estimates and late statements
If you couldn't get a postponed statement in time, or your declaration was delayed, you may have estimated the import VAT on a VAT Return. GOV.UK says that when the statement arrives you only account for the difference that adjusts your estimate to the amount shown for those entries, not the full amount again. Keep a note of which months were estimated so the adjustment isn't missed.
When you can't get in
- Postponed statements need a Customs Declaration Service subscription, so subscribe if you haven't used the service before.
- Postponed statements use the sign in details you created when you registered for VAT.
- Online services can be slow at busy times, and GOV.UK has a page showing any problems with the service.
- For persistent problems with statements, GOV.UK points to the imports and exports helpline.
Reclaiming the VAT
Whichever document you get, the VAT on the certificate or statement can be recovered as input tax under the normal rules. Match it to your import declarations each month, check that your agent's EORI and references line up, and keep the PDF: it's the evidence HMRC expects if it asks how you arrived at the input tax figure.
The verdict
If your business imports and pays VAT through a deferment account, download the C79 every month after the 10th working day, before the 6-month window closes. If you've moved to postponed VAT accounting, the statement replaces it, and it's worth checking each one for duplicated entries before the VAT Return goes in.
Want AI doing the heavy lifting in your marketing?
I build the systems that handle the boring 80 percent, so you get your week back. Done properly, with the human kept in.
A second form worth a look is described in the import duty and VAT repayment claim guide.
Frequently asked questions
What is a C79 certificate?
It's HMRC's monthly import VAT certificate, showing the import VAT you've paid through a duty deferment account.
When is the C79 available?
Usually by the 10th working day of each month, covering the previous month.
How long can I download a C79?
For 6 months from the date it's published. After that it's archived, so download and keep each one.
Do I get a C79 if I use postponed VAT accounting?
No. You get a monthly postponed import VAT statement instead.
What do I need to get my C79?
Sign in details linked to your EORI number. You can create them when you first get your certificate.
Can I reclaim import VAT with a C79?
Yes. GOV.UK says you can use the certificates to help recover the VAT as input tax on your VAT Return.
