import Duty and VAT payment for customs clearance

[humble_pie]

Hi All,



I recently bought some goods from China, and DHL has sent me "import Duty and VAT payment for customs clearance", now I am wondering can i reclaim that
as Vat ?

[GlobalTaxAdviser]

Hi

You will need to register for VAT first

Kind Regards

GTA

[humble_pie]

Yes I am already a Vat Registered

[spidersong]

Then the question becomes:
1) Did you buy those goods to use in the course of making your taxable supplies, and
2) Did you give DHL your VAT registration number, and did they declare that on the import entry, so that HMRC will produce a C79 Import VAT certificate which acts as your evidence for reclaiming VAT?

If the answer to both is yes then you should be fine to recover the VAT when the C79 come through.

[humble_pie]

Then the question becomes:
1) Did you buy those goods to use in the course of making your taxable supplies, and
2) Did you give DHL your VAT registration number, and did they declare that on the import entry, so that HMRC will produce a C79 Import VAT certificate which acts as your evidence for reclaiming VAT?

If the answer to both is yes then you should be fine to recover the VAT when the C79 come through.

Answer to your first question is definite yes. But second question andwer is no. Can I inform DHL and get that rectified ?

[spidersong]

Hopefully you should be able to. If not, and you have the entry number from the C88 (the import entry form), or a copy of the C88, you may be able to get HMRC to sort it direct. Though I've never needed to do it myself as anyone I've dealt with has done very little by way of import and I've normally dealt purely with VAT rather than customs entries, so I don't know how much pushing you'll need with DHL or HMRC to get it done at this stage.

[tomg35]

If the declaration was made this month DHL should contact HMRC to make a post entry amendment, if not then yes advise HMRC of the error made by DHL. Irrespective of which scenario still give DHL a hard time, if pre-entry, you gave them your TURN (Trader Unique Reference Number) - Effectively your VAT number then its their mistake (however have you notified HMRC that you intend to do Imports? If you have then all is good, but if you haven't then maybe that's why they didn't use it. They should have come back to you but probably decided to save time, they would just do the declaration and leave you to sort the mess).

Strictly speaking you should have notified HMRC that you intended to do commercial imports

You can still claim the VAT back but must keep evidence that you have paid it in the first place. This evidence would be the invoice DHL sent you and your bank statement showing the payment.

For future imports maybe either get another shipping agent to act for you, or make sure that you advise DHL (or other fast parcel operator) in advance in writing\email.

Good luck

[humble_pie]

If the declaration was made this month DHL should contact HMRC to make a post entry amendment, if not then yes advise HMRC of the error made by DHL. Irrespective of which scenario still give DHL a hard time, if pre-entry, you gave them your TURN (Trader Unique Reference Number) - Effectively your VAT number then its their mistake (however have you notified HMRC that you intend to do Imports? If you have then all is good, but if you haven't then maybe that's why they didn't use it. They should have come back to you but probably decided to save time, they would just do the declaration and leave you to sort the mess).

Strictly speaking you should have notified HMRC that you intended to do commercial imports

You can still claim the VAT back but must keep evidence that you have paid it in the first place. This evidence would be the invoice DHL sent you and your bank statement showing the payment.

For future imports maybe either get another shipping agent to act for you, or make sure that you advise DHL (or other fast parcel operator) in advance in writing\email.

Good luck

Thank you for detailed reply, I have contacted HMRC online and after couple of weeks they come up with following response.


"
Thank you for your enquiry of 14 December 2017, regarding the above subject.

Unfortunately the written enquiries team cannot issue C79 certificates.

The VAT Microfilm unit keep copies of all monthly issued certificates for up to 6 years. You can request a replacement of lost or missing certificates from:

HMRC
VAT Central Unit Microfilm Section
8th Floor
Alexander House
Victoria Avenue
Southend-On-Sea
SS99 1AU

You must make your request on business headed paper quoting the VAT registration number and EORI number and month(s) for which replacement is required.

Section 8.10 of VAT Notice 702: Imports contains information on requesting a duplicate C79. "



Now I am not not sure of few things, what do they mean by duplicate C79, I never applied for original in first place.

secondly you said I can still re-claim ? Yes I have invoice for DHL and evidence of my account where money was actually paid into DHL account ?

[tomg35]

I suspect that HMRC misunderstood your question.

In Box 8 on the C88 (SAD) what has been entered?