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Posted 4 months ago by Volkan Oktem
Hello, I plan to import goods from Turkey via DDP incoterms. The supplier is Turkish based company. If forwarder mention my company (VAT+EORI) as importer while customs clearence, will I able to claim the VAT back?
Posted 4 months ago by Customs oldtimer
Please check if your supplier is using DDP Incoterms or a carriers DDP service as this can make a difference who is responsible for what charges and responsibilities apply. DDP may not be the best choice if you are the named importer. Only the importer and owner of the goods can reclaim UK import VAT paid. Most UK VAT registered companies however choose to use postponed VAT accounting meaning that VAT is accounted for via your VAT return instead of paying at import. The same rules about reclaiming applies. https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad You will need to download either a C79 if VAT is paid or your PVA monthly statement via your government gateway account as proof of import VAT paid/ due. https://www.gov.uk/guidance/manage-your-import-duties-and-vat-accounts
Posted 4 months ago by HMRC Admin 19 Response
Hi,
If you are the importer of record and the freight agent uses your EORI number on the import declaration then this should produce a digital import certificate which you can use as evidence for input tax. You can see guidance here:
Check how to get your import VAT certificate (C79)
Introduction to input tax
Thank you.

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