Customs oldtimer

I would suggest that the HMRC manual you refer to is out of date. The CPC mentioned is for use with CHIEF which is no longer in use. You should check the available codes used under CDS. In any case it only refers to private individuals being permitted to apply for relief at IMPORT. It doesn’t exclude businesses from using ABD at all. There remains the option for businesses and individuals to request use of ABD at EXPORT if goods intended for repair . https://www.gov.uk/guidance/using-outward-processing-to-process-or-repair-your-goods

Hi Direct claims to HMRC can only be made by the importer or their representative. If you have paid import VAT to a courier to release your goods from customs it’s likely you will have been named as the importer. You will need to contact them to get the import details. If the VAT has been paid/ charged by the retailer you will need to seek the refund from them.

Hi You should look at https://www.gov.uk/guidance/claim-repayment-or-remission-of-charges-on-rejected-imports-ce1179.

Yes it’s likely that UK import VAT is due on the current value. Payment of taxes to other countries is not relevant to whether taxes are due in the UK.

Returned goods is requested at the time goods are imported. The procedure codes tell customs what type of import is being declared and therefore what duty treatment is required. The clearance agent should know what codes to use. Depending on how you are shipping you are likely to need to provide instructions on booking the shipping. You also need to provide proof of the original export thus proving the goods are returned.

Hi HMRC won’t be able to answer your questions on EU VAT requirements. Each EU country applies its own VAT rates. It is most likely that the fabric seller will be obliged to charge you local VAT if you do not have an EU VAT registration. It may also be a requirement that you register for VAT in the EU as the VAT registration threshold for non eu based businesses does not apply. You should maybe get some local professional advice to make sure you are compliant.

Sorry but temporary admission is not the correct import relief for what you want to do. You need to apply for inward processing relief. You should however check that it also relieves excise duties.

As an individual you do not need an EORI.
Instead your name and address should be declared.
If you are a sole trader you are a business in your own name and should apply for an EORI.
You don’t need to be a company registered on companies house to apply.

Hi The import charges incurred will have been made by Italian customs, so it’s only Italian customs that can refund it. You would need to check with them . I suggest you first check with your supplier terms and conditions as different retailers have different ways for retuning unwanted goods.

The £135 threshold applies to the goods themselves without VAT or transport costs. If the retailer is adding the UK VAT at point of sale then no additional VAT should be be due at import.