Sometimes courier companies pay import VAT and duty on behalf of importers. Can this VAT be recovered?

Importers can recover their VAT via Box 4 in case:

  • Normal conditions of recovery have been met.
  • The imported goods are owned by the importer.
  • The importer has got evidence to support their claim. This can be in the form of C79 which is normally sent to the importer the month following the one when the goods have been cleared.

Get In Touch