How to read a monthly C79 certificate
Read the certificate’s reporting month, then match its import references and VAT amounts to the accepted customs declarations. Keep customs duty and VAT on the forwarder’s own services separate, and check for amounts already recorded. Cambridge China Bridge can help gather the shipment paperwork.
Identify the certificate and its reporting month
Start with the original downloaded certificate. Check the business details shown against your importer records and read the reporting month on the document. Keep that month separate from the download date, supplier invoice date and delivery date.
HMRC says certificates show the previous month in which import VAT was paid. Use the stated reporting month when naming the file and indexing your working papers. If the declaration used postponed VAT accounting, use the corresponding statement instead; our import VAT guide explains the distinction.
Turn each import reference into a shipment match
Copy each import or entry reference exactly as displayed, alongside its VAT amount and any date shown. Preserve letters, leading zeros and separators. Ask the broker to map unfamiliar references to the accepted declaration and movement reference number, rather than assuming they are your purchase order or tracking number.
Attach the supplier invoice and shipment record to each match. If a declaration covers several orders, record that relationship without forcing the certificate entry into a single order. Our customs clearance document guide explains the supporting paperwork.
Separate import VAT, duty and service VAT
Ask the forwarder for an itemised breakdown of amounts paid on your behalf and its own charges. Match the import VAT reimbursement line to the declaration and certificate entry. Keep any VAT charged on the forwarder’s services in a separate working-paper column.
Customs duty cannot be reclaimed as input VAT. HMRC also says disbursements, such as payment of customs duty, are outside the scope of VAT and should normally be identified separately on the invoice. Use our import duty and VAT guide for the underlying calculation.
| Amount | Documents to match | Practical check |
|---|---|---|
| Import VAT paid on your behalf | C79 entry, accepted declaration and forwarder reimbursement line | Link the documents to the same import; avoid recording the reimbursement and certificate as separate VAT claims. |
| Customs duty | Declaration tax calculation and duty payment or reimbursement record | Keep duty outside the import VAT subtotal. |
| VAT charged on the forwarder’s services | Forwarder’s own VAT invoice and service description | Ask the accountant to assess this separately from import VAT. |
Reconcile the certificate without forcing a match
Add the matched entry amounts and compare them with the certificate total. Then compare that result with the import VAT already recorded in your accounts. A matching grand total is insufficient if an unmatched entry and a duplicate happen to offset each other.
For each difference, record the certificate month, exact reference, certificate amount, declaration amount and forwarder line. Ask the broker to explain the difference in writing. Follow our missing or incorrect import VAT evidence guide for investigation and correction, rather than changing the downloaded certificate.
Give the accountant a clearly labelled evidence pack
Send the original certificate with your reference map and separate subtotals for import VAT, duty and service VAT. Mark unmatched amounts as unresolved and identify any amount already included in an earlier accounting entry or VAT claim.
Ask the accountant to confirm entitlement and the relevant return period before filing. A certificate in your name alone does not settle entitlement. Cambridge China Bridge can help gather supplier and shipment documents; keep the accountant’s tax decision alongside the reconciliation.
Frequently asked questions
Which month does my C79 cover?
Read the reporting month on the certificate. HMRC says it shows the previous month in which import VAT was paid. Do not use the download or delivery date as the reporting month.
Is the C79 reference my shipment tracking number?
Do not assume so. Copy the reference exactly and ask the broker to map it to the accepted declaration, then link that declaration to your shipment records.
Can I claim import VAT from a forwarder invoice?
Do not treat a reimbursement line as sufficient by itself. Match it to the declaration and C79 evidence, and ask your accountant to confirm entitlement. Assess VAT on the forwarder’s own services separately.
Should customs duty be included in my VAT claim?
No. Customs duty cannot be reclaimed as input VAT. Keep it separate from the import VAT subtotal, even when the forwarder collects both amounts in the same payment.