IMPS03120 - Import entry procedures: direct repayment of VAT

Where PVA has been notified then subsequent adjustments to the amount of import VAT to 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 for an adjustment will be required. For VAT registered business not using PVA for an import, a C79 is the document that is generally issued by HMRC, for input tax evidential purposes. Where a C79 is not issued, a valid alternative means of evidence, must be retained.