Customs oldtimer

Hi I would suggest you ask your USA supplier what they want, it’s unlikely they are asking for UK import purposes. They need to declare an export out of the USA and you will declare the import into the UK. Guidance on importing into the UK is here. https://www.gov.uk/import-goods-into-uk

Hi You are correct if you personally carry your goods through customs either in your luggage or vehicle you can bring in goods up to £390 duty and VAT free. If the goods come in by courier or post then goods up to £135 are duty free but there will still be import VAT to pay. Over £135 and both duty and VAT apply to the total value.This applies even with sales between private individuals. If the goods are gifts then there is a £39 duty and VAT free limit. If you purchase goods up to £135 from a business then you will be charged VAT at point of sale and no further charges would be applied at import Domestic sewing machines are generally 0%duty The courier companies ship thousands of parcels each day so are very familiar with the requirements. They will of course charge for their services. Payment of taxes is usually via their websites.

Hi Paul Cooper If the retailer knows that the consignment is over £135 and their T&Cs say the purchaser is responsible for taxes they shouldn’t also charge you UK VAT. You should pay the VAT once either as import VAT or UK VAT or you give the retailer an amount equivalent to the VAT so they pay on your behalf. I would go back to the retailer.

Hi First off you cannot charge VAT unless you are registered for VAT. That applies equally in the UK or EU. Each EU country will have its own VAT rate and VAT rules, however all imports will be subject to import VAT if the product does not have zero rate of VAT. DHL FedEx etc offer a DDP service which is a commercial offering permitting the sender to pay any destination charges. Usually the recipient is the official importer that is declared to customs. So all that you are doing is collecting the monies from the buyer and paying it to customs via dhl/ FedEx etc on their behalf. You are not charging VAT at point of purchase and cannot suggest that you are.

Hi Unfortunately none of the parcel or courier companies are not going to provide you with advice on operating customs procedures They offer basic services and operate with high volumes of usually simple traffic so using them for special procedures isn’t straightforward. You have HMRC guidance or there are independent customs advisers if you really want to understand what is required. HMRC are working on some enhanced guidance but this is not yet ready for publication. There is also a lot of details in your approval letters.

Hi HMRC can only provide details of uk based customs agents. You will need to check in the country you are wanting to export from for customs agents , freight forwarders customs brokers etc. Best practice would be for your suppliers to act as the exporter as they are established in the EU. They would / should be able to locate a suitable customs agent.

Hi When mentioning printed or plain fabric was referring to the origin rules not the commodity code. You will find the details in the uk tariff schedule but you need to click on the commodity code and then look at the ‘origin’ tab. You will also find the links to the origin statement and additional guidance there.

Hi If you are not registered for VAT then you cannot charge VAT on your invoices. You should just let your client know you are not VAT registered and therefore there is no VAT to be added to the invoice.

Hi Firstly double check the goods do qualify. Making up of the garment itself is not sufficient to obtain EU preferential origin. There are different rules for garments made from printed fabric or plain fabric . You can find all the details in the UK tariff schedule along with any other import requirements. Import VAT is due at import or if you are VAT registered you can use postponed vat accounting. You will need to tell or notify UPS how you want to account for VAT. There is a requirement to show a REX number if the shipment / consignment is above €6000 . The legislation says nothing more on multiple consignments. Six months does seem a long time to receive a REX number. This is a registration not an approval so the EU requirements say it should be issued without delay . There isn’t any specified time limits although the UK aim to issue within 30 days (NI businesses only). The application can be made directly to your suppliers local customs authority or through the EU registration portal so they should chase up with whoever they submitted the application.

Hi I would suggest that this is something you will need to raise with UPS. It is highly likely that UPS will have declared the goods to customs and paid taxes on your behalf prior to you cancelling your order.