Skip to content
Solved
SearchBrowse
Sign in

Contents

Official guidance
Import VAT Manual

IMPS03000 · Import entry procedures

  • IMPS03020 · Action on entries
  • IMPS03040 · Documents to be produced with import entries on which VAT is paid or deferred
  • IMPS03060 · Economic Operator Registration and Identification (EORI)
  • IMPS03080 · Use of false or incorrect EORI numbers on import entries
  • IMPS03100 · Deduction of input tax
  • IMPS03120 · Direct repayment of VAT
  • IMPS03180 · Amendment of import entries
  • IMPS03220 · Release of goods where VAT is to be paid, deferred or postponed and the amount of VAT cannot be established
  • IMPS03240 · Release of goods against security in other circumstances
  • IMPS03260 · Bulked entry
  • IMPS03280 · Government Departments and Health Authorities
  • IMPS03300 · The Royal Family
  • IMPS03320 · Goods imported by or on behalf of non-UK traders
  • IMPS03360 · Extra-statutory concession: repayment of import VAT to shipping agents and freight forwarders
  • IMPS03380 · Agents importing horses for auction
  • IMPS03400 · Imports of precious metals on behalf of non-resident owners
  • IMPS03420 · Imports by freight from the Channel Islands
  • IMPS03440 · Postal imports of cut flowers, cuttings and potted plants from the Channel Islands and postal imports of low value goods from Guernsey and Jersey
  • IMPS03460 · Gems temporarily imported for testing
  • IMPS03480 · VAT liability of imported fuel and power
  • IMPS03140 · Repayment of import VAT wrongly charged
  • IMPS03160 · Import declarations by unregistered persons
  • IMPS03200 · Appeals and Reviews: disagreeing with an HMRC decision
  • IMPS03340 · Input or Output tax position on goods rejected by the importer
  1. Import entry procedures: contents
  2. Import entry procedures: deduction of input tax

IMPS03100 | Import entry procedures: deduction of input tax

From HM Revenue & Customs · Import VAT Manual

Content shown with reduced fidelity

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. Alternatively, where they notify the use of Postponed VAT Accounting, they will need to access their monthly VAT statement to identify the import VAT that needs to be included in Box 1 and deducted (where appropriate) as input tax on their VAT return.

PreviousNext
PrivacyTerms