Recovering VAT charged on imported goods, or goods removed from a warehouse, does not directly depend on payment (VATA 1994, s. 24(1)).

A claimant must hold a document authenticated or issued by a HMRC officer showing the VAT charged on imported goods and, for directly imported goods, showing the claimant as importer, consignee or owner (Value Added Tax Regulations 1995 (SI 1995/2518), reg. 29(2)(c) and (d); Notice 702, para. 8.1ff. (2016 edn)). Usually, this document is the monthly certificate – Form C79 (‘Customs & Excise monthly VAT certificate’).

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