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Historically, C79 forms were issued in paper format and sent by post. However, since 1st October 2022, HMRC has ceased issuing C79 forms in the post. Currently, these forms are obtainable through the Customs Declaration Service (CDS) portal, the same platform used for the Postponed VAT Accounting (PVA).
There are now two options C79 and PVA. From 30 March 2024, the Customs Declaration Service (CDS) will be the UKs single customs platform and all businesses will need to declare goods through the service, for both C79 and PVA. To subscribe please use this link to subscribe to the Customs Declaration Service.
ICD-10 code C79 for Secondary malignant neoplasm of other and unspecified sites is a medical classification as listed by WHO under the range - Malignant neoplasms .
If you pay import VAT via option 1 or 2, you should have been receiving a C79 certificate from HMRC in the post. This blue and green certificate details the import VAT you paid in the previous month. This C79 certificate is your evidence to reclaim the import VAT as input tax via box 4 of the VAT return.
How Does C79 Look Like? It consists of two double-sided A4 size sheets and it is generated with an EORI (Economic Operator Registration and Identification) number. An EORI number is mandatory for customs clearance in the customs territory of the European Union.
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Form C79 also known as an Import VAT Certificate (C79) in the United Kingdom is a document issued by HM Revenue Customs (HMRC) that shows the amount of Value Added Tax (VAT) paid on goods imported into the country. It is used to provide evidence of the payment of VAT, which is necessary for reclaiming the tax.

form c79