Customs oldtimer

Hi Each country will have its own tax rules so you need to check what local requirements are based on where you are deemed to be making a supply. Not all countries have VAT . It is however unlikely in the EU if your customers are paying the taxes including import VAT when the goods are imported that you will have any liability to register for VAT in those EU countries.

Firstly I do not work for UK customs but am familiar with UK import procedures. If you have a shipment coming from Ghana to the UK then it is normal practice for you or your customer in the UK to have engaged a customs agent/ broker to declare these goods and clear customs. They will usually pay charges and taxes including import VAT on the importer’s behalf and will then ask for reimbursement from you . Alternatively they may ask for these amounts in advance. Who they ask to pay will depend on what has been agreed between you and your customer in the UK. The first recommendation would be to contact the customs agent / broker that is handling the import. Uk customs (HMRC) do not usually engage directly with importers.

Whether you collect or your supplier arranges transport the goods still need to be declared for export from the Netherlands and declared for import into the UK.the seller can still be the exporter if they are willing to do so. If the supplier is VAT registered in the Netherlands it is likely they will need to charge you Dutch VAT as they won’t have any proof of export. I If you are importing for personal use or commercially you can declare in the UK using the online simple declaration( this only applies if you can meet the conditions including the restriction that this can only be used for goods up to £2500). https://www.gov.uk/guidance/bringing-commercial-goods-into-great-britainin-your-baggage

To zero rate an Export you need to actually export from the UK. If the goods are never in the UK they are outside the scope of UK VAT. The export from the USA must comply with USA requirements and the import into Germany comply with German requirements. There will be German import VAT and possibly import duty depending on the goods and their value.

Hi Oli Cooke If the clock was declared at import and duties paid or within the personal allowance of £390 for other goods brought into the uk by a traveller then there should be no further requirement for a customs declaration. If this was not done then a voluntary disclosure may be made on a C2001 https://www.gov.uk/guidance/apply-for-a-voluntary-clearance-amendment-underpayment-.

You will need to make enquiries with the USA authorities on their import requirements.

Also remember that a REX number is an EU scheme and the registration number is given given to an EU exporter by their local customs authority. The requirement to show a REX number on a statement of origin only applies on import into the UK in the context of the EU UK trade agreement.

Hi If the value of goods are below €6000 a statement on origin is still needed. An exporter does not however need to be REX registered to make out the statement for the shipment. The goods do still need to meet the qualifying origin rule in the agreement. A country of origin mentioned on the invoice is not sufficient to claim preferential duty rates. There is however a waiver if the import shipment into the UK is below £1000. For import into the UK, this waiver applies to any goods valued in total under £1,000, if they are imported for commercial or non-commercial purposes. Where the total value of the all the goods is over £1,000, you can only claim preference on those goods for which you can prove the preferential origin. If the exporter is already REX registered they can insert their REX number into the statement whatever the value of the shipment.

Hi If Import VAT is paid at the time of entry to the UK and you are VAT registered then a C79 document will be available in your CDS dashboard. You can use this C 79 to reclaim the import VAT through your VAT return. There are rules about eligibility for import vat recovery . https://www.gov.uk/guidance/get-your-import-vat-certificates Details of how to record this in your VAT return https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return You would zero rate the export. If you are not VAT registered there is no claim mechanism, you may however wish to use a special customs regime https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair

Hi All goods imported are subject to import charges. There are however various import tax reliefs available. Unless it’s clearly indicated by the sender that the goods are repaired / returned replacement goods , there will be import charges. If you think you have been charged incorrectly then you can query this with your carrier FedEx or claim the taxes from HMRC. https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285