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NEWS >Hand in hand teaching you how to understand EORI numbers, C88 files, C79 files
When it comes to EORI numbers, C79 files, and C88 files, I believe that all of you will feel a sense of "familiar swallows returning", but their relationship is like "watching the moon in the water and flowers in the mist". Here, we will help you break through these layers of fog and understand these relationships step by step.
What is EORI?
EORI, This number is a necessary registration number for all enterprises engaged in economic activities, especially import and export business, within EU countries. Unlike VAT numbers, EORI numbers do not require registration for VAT in different countries. This pass only needs to be registered once and can be used universally throughout the European Union.
The purpose of EORI
EORI plays an important role, and the significance of this registration number, which is like a pass, cannot be underestimated.
When processing import tax refunds, sellers must submit this EORI number to local customs. Enterprises or individuals also need to provide their EORI number to customs for declaration before their goods arrive at or leave any customs in EU countries.
In addition, EU companies importing goods from non EU countries also need to provide EORI numbers when declaring to EU customs.
The EORI number not only affects whether the seller can legally clear customs, but also affects whether tax refunds can be processed. If the seller wants to obtain a tax refund in cross-border operations while legally operating with their own VAT, they must also use their own EORI for customs clearance.
However, many sellers may have this misconception, thinking that clearance in the UK is done using a VAT number, but the truth is that clearance is done using an EORI number instead of a VAT number.
What C88 file?
Having C88 documents does not mean that all goods have been released. Some pre cleared goods may still be at sea, and even with C88 documents, there is still a possibility of customs inspection after the goods arrive at the port.
We simply understand the C88 document as an initial bill issued by the UK Customs for the amount of taxes that the seller's goods need to pay. It cannot represent the release of the goods and cannot be used to offset taxes, but C88 contains detailed information about the taxes that need to be paid on the goods. If cross-border sellers need electronic C88 tax receipts, they can ask the customs clearance freight forwarder to provide them, which usually takes 1-2 working days after arrival at the port. Due to different customs clearance systems, the format of C88 may vary, but the corresponding content of this declaration form is the same.
What is C79 file?
C79 will be generated when the goods are imported by customs. The C79 document is a key document for UK tax declaration. It is a tax invoice sent by UK customs to cross-border importers every month, recording the import value-added tax data of cross-border e-commerce sellers for the current month.
What is the relationship between C88 files and C79 files? What are the differences between C79 files and C88 files?
The C88 document is a customs import document, while the C79 document is a tax declaration document. There is a distinction between the two documents, as they come from different sources. The C88 document is provided by the customs clearance company, while the C79 document is sent by the UK Inland Revenue to the address of the tax agency. Do not confuse these two documents.
These two documents are both very important and directly affect the declaration of your data and the key information for checking whether the import records are abnormal. Customs clearance uses EORI number, while tax declaration uses VAT number.
At present, tax declarations in the UK are made every three months, and the declaration of import value-added tax is based on C79 document data as a basis for tax accounting, offsetting import value-added tax.
For the accuracy of data, it is best for sellers to also send the C88 file to the tax agent when filing taxes, to facilitate their reconciliation.
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