Customs oldtimer

The VAT rates on import are usually the same as if the goods were being sold in the UK. Check duty and VAT rates on import in the UK tariff schedule. https://www.gov.uk/guidance/tariffs-on-goods-imported-into-the-uk

It will be the French authorities who will have an interest in you importing goods into France. Whether you have paid taxes in the UK is of no interest to them. If you are hand carrying goods you need to be sure you are within the personal allowances permitted by the French authorities. If you are moving then you should consider applying for a transfer of residence relief again with the French authorities.

Under FCA Incoterms I would expect that the UK seller would be the named exporter. The UK seller therefore has proof for UK zero rating the sale to their overseas customer. It is then the responsibility of the buyer and their customer to resolve any VAT or other tax issues in their own or the destination country.

Hi Asko If these are e-commerce returns there is a possibility of a reclaim but usually only if the claimant is the importer . This would mean invalidation of the original import and must be done within 3 months of the original import https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285 If you have bulk stock then there isn’t really any scheme for making a reclaim for goods you no longer want or need and reexport. You would need to use a customs warehouse ( bonded warehouse) or inward processing, to temporary admission.

Hi Tom Lundy There are not any export duties to get the goods out of the UK. There are however import charges to be paid on entry to the EU. There may be duty and import VAT . Duty rates will be depending on where the goods are made, the value and type of goods. The rate of VAT will depend on which EU country the goods are imported into. You can find Details of EU and other countries requirements here
Check duties and customs procedures for exporting goods
Who pays those charges is a commercial matter between you your customer and the carrier transporting and customs clearing your goods:
Export goods from the UK: step by step
Exporting and doing business abroad

Hi Harrylee smith It is UK Border Force not HMRC who has responsibility for imports via the the post office and parcel force. The post office is empowered to make the duty and VAT calculation themselves and add their own charges so it may be that the information on the CN 22 label wasn’t clear enough. Your complaint may be better directed to the post office. The BOR 286 is simply a reclaim for duties overpaid ,not an appeal , and is administered by BorderForce. It can take up to 30 days.

If you purchase goods valued over £135 in a single shipment then import duties and import VAT will be due. If goods are below £135 then there is a relief ( exemption) for import duty but the seller should charge you UK at checkout. If you are short shipped then that needs to be taken up with the seller . Equally the seller should tell you in their terms and conditions about who is responsible for payment of import duties and taxes. Some will pay on their customers behalf others will leave it to their customer. You will find information on import processes and how to make a reclaim for incorrect duties and goods being returned. https://www.gov.uk/goods-sent-from-abroad/tax-and-duty

As a basic principal goods which leave the UK lose their duty paid status and will be treated as a new import when they are reimported as has happened in your case. To mitigate this you need to use a procedure called returned goods relief. When the goods come back the courier needs to be told to use this relief and they will probably need the outbound tracking number to prove prior export. Unfortunately it is not simply taken on trust that the item is being returned. https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu In this case you should be able to put in a reclaim request https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

A signed collection note is unlikely to be sufficient evidence that the goods have been physically exported from the UK. Your customer may decide to sell the goods to someone else in the UK for instance. You need to particularly careful when selling on exw terms and zero rate an export. Official evidence would be an export declaration. Guidance in here https://www.gov.uk/guidance/vat-exports-dispatches-and-supplying-goods-abroad

Hi DDP terms are often misunderstood and misapplied . Whilst the seller may pay duties and possibly import VAT it is unlikely that they will take the responsibility as the importer. This will usually be the recipient. Often VAT is excluded from this DDP interpretation particularly if the recipient is VAT registered. It is the importer who is legally responsible for the accuracy of a customs declaration done in their name. From your question your customer is unable to confirm the actual import VAT declared and paid. The recipient cannot rely on the supplier invoice with DDP terms as evidence of import VAT payment especially if no UK VAT number for the seller is shown. If the VAT number of the recipient/ importer is quoted on the import and the VAT is paid a c79 document will be available via the VAT registered persons government gateway account. It is also possible that the VAT has not been paid but postponed VAT accounting (PVA ) has been used. In which case there is vat to account for in the VAT return. It is the C79 or Postponed VAT statement that will indicate the import VAT amounts. It is usually these documents that HMRC will expect to see during an audit. Guidance on import VAT recovery and how to access the c79 or PVA statement is below https://www.gov.uk/guidance/manage-your-import-duties-and-vat-accounts https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad