IMPS03100 - Import entry procedures: deduction of input tax

For input tax deduction purposes VAT registered taxable persons will usually receive a monthly import VAT certificate (Form C79) for VAT paid on imported goods, including goods removed from a suspensive regime. Alternatively, where they notify the use of Postponed VAT Accounting, they will need to access their monthly VAT statement to identify the import VAT that needs to be included in Box 1 and deducted (where appropriate) as input tax on their VAT return.