Missing C79 or postponed import VAT statement?
Match each missing or incorrect VAT entry to its customs declaration reference, confirm the importer details and VAT payment method with the broker, then give your accountant the evidence and discrepancy log before claiming. Ask Cambridge China Bridge to help gather the supplier and shipment documents.
Identify which document you are looking for
Start with the VAT method actually used on the declaration. Paid import VAT and postponed import VAT accounting have different evidence routes. Confirm the route with the broker rather than guessing from a courier invoice. Our import VAT guide explains the underlying recovery rules.
For a missing C79, check the account linked to your importer registration number and the relevant certificate month. For postponed VAT, check the Customs Declaration Service statement account. If an older document is archived, follow the dashboard guidance to retrieve it. Download the original document rather than relying on a screenshot.
Build a declaration-by-declaration reconciliation
Create a working register linking each shipment to its movement reference number, supplier invoice, import date, importer name, importer registration number, VAT registration number, declared VAT amount and payment method. Add the certificate or statement month, the amount already posted in your accounts and a clear discrepancy description.
Match by declaration reference before comparing totals. Mark entries as matched, missing, duplicated or different in value. Keep broker service charges separate from import VAT and customs duty in your working papers. Assemble the supporting documents using our customs clearance document guide.
Send the broker a specific written enquiry
Attach the register and ask for the accepted declaration and tax calculation for each disputed reference. Ask which importer registration number and VAT number were used, whether VAT was paid or postponed, and whether an amendment or supplementary declaration exists. Request the amendment reference, current status and supporting acknowledgement.
For a missing postponed VAT entry, HMRC says to ask the agent to confirm allocation to the correct importer registration number. If you belong to a VAT group or are closely related to another company, check whether the entry appears on that company's statement. Where the import was arranged under a delivered price, use our DDP VAT guide to investigate whose import it actually was.
Separate declaration errors from statement problems
If the declaration itself is wrong, ask the broker to identify the applicable HMRC amendment route and provide evidence of the request. For a cleared declaration, HMRC's guidance says amendments cannot be made in the declaration software. Do not alter a downloaded certificate or treat an email promising a correction as proof that it has happened.
If the declaration appears correct but the postponed statement remains missing or incorrect, HMRC directs statement enquiries to its imports and exports helpline. Prepare the declaration reference, affected month, discrepancy and broker response before contacting it. Keep the enquiry reference and response alongside the original documents.
Give the accountant a decision pack before claiming
Send the reconciliation, declarations, certificates or statements, invoices, ownership evidence, payment records and broker correspondence to your accountant. Ask them to record what can be reclaimed, what needs further evidence and whether an earlier return needs correction. Ask them to confirm entitlement rather than relying on a document in your name alone, and to check with HMRC whether alternative evidence can be accepted.
HMRC requires postponed import VAT to be accounted for in the period covering the import date. A missing statement should therefore trigger an urgent accountant review, not an assumption that all accounting can wait. If an amount already reported changes, ask the accountant to apply HMRC's VAT error guidance. HMRC says not to include import VAT in customs-duty overpayment or underpayment adjustments.
Frequently asked questions
Why is my C79 missing?
Check the VAT method used, the importer account and the certificate month. Ask the broker for the accepted declaration and confirm the importer details. Investigate the entry before treating a courier invoice as sufficient evidence.
What should I ask my customs broker for?
Request the accepted declaration, movement reference number, tax calculation, importer details, VAT payment method and any amendment records. Describe the exact missing entry or amount difference.
Can I reclaim VAT without a C79?
Ask your accountant to assess the evidence and entitlement, and to confirm with HMRC whether alternative evidence can be accepted. Do not assume that a supplier invoice or proof of payment is sufficient for an import VAT deduction.
Can I wait for a missing postponed VAT statement?
Do not assume you can postpone all accounting. HMRC requires postponed import VAT accounting in the period covering the import date. Ask your accountant how to handle the missing evidence before filing.