IMPS03120 - Import entry procedures: direct repayment of VAT
Where PVA has been notified then subsequent adjustments听to听the amount of import VAT to听be deducted will be completed on the VAT return and will need to be supported with a documentary audit trail. Where no Customs duty has been involved alternative evidence听for an听adjustment听will be required.听For VAT registered business not using PVA for an import,听a C79 is the document听that is generally听issued by HMRC, for input tax evidential purposes. Where a C79 is not issued,听a听valid听alternative means of evidence, must be retained.
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