Case study: Import VAT blocked by incorrect importer details

The Problem

Our client, a UK-based importer of medical devices, relied on a well-known global customs agent to handle their import declarations.

However, the agent incorrectly listed the client’s customer (the NHS), instead of the client as the importer of record on multiple entries.

This error caused serious VAT complications:

• Import VAT was correctly deferred and paid — but the C79 certificate was issued to the NHS, not our client
• Without a C79 in their name, our client could not reclaim over £25,000 of import VAT
• The normal correction window for amending import entries had already expired

Our Solution

Our VAT specialists acted quickly and:

• Identified the correct HMRC specialist team in Belfast
• Prepared and submitted a formal request to change the importer of record to our client
• Ensured HMRC updated all relevant entries

Outcome

HMRC corrected the importer details, enabling our client to recover more than £25,000 of import VAT that would otherwise have been permanently lost.

Why this matters

Small administrative errors in customs declarations can have big financial consequences. When problems arise, knowing where to go within HMRC — and how to present the case — can make the difference between a full recovery and a permanent loss.

At James Cowper Kreston we have an experienced team of VAT specialists many who have HMRC experience meaning we are able to identify issues, challenge HMRC where necessary, and protect your position. If you would like to discuss this further, please get in touch with a member of our Indirect Tax Services team.