Customs oldtimer

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

An importer or representative can get a deferment account. It’s common for representatives to use their deferment account to pay the customs duty on their customers behalf . They usually charge a fee for this. This is a commercial arrangement between the parties. It is possible for a non UK established business to obtain a deferment account but there are specific requirements that must be met. A non uk established business cannot however act as a customs representative. If your haulier has a uk deferment account then they must have provided the necessary details including uk bank details for payment of the monthly direct debit to HMRC. As an importer yourself you can get your own deferment account or use your cash account ( available in your CDS financial dashboard).

Hi There is no definition of importer or ‘principal’ in UK customs law. The law only refers to declarants and representatives. Unfortunately other terminology is used in CDS completion instructions. The legal ‘decarant ‘ is what you are referring to as the importer. It is the declarant who is legally liable for customs debt. The representative can represent the importer ( declarant) as either a direct representative or indirect representative. Only if they act as an indirect representative will they be considered jointly liable to the customs debt. Many representatives only act in a direct capacity as they do not bear any liability for the customs debt.(except if they act without proper authority from the importer.) The representative must be established in the UK . Having an EORI number doesn’t make someone established in the UK. If the French company does not also have UK establishment then they cannot act as a customs representative. It sounds as if it is the UK customs agent that is in fact the representative or possibly the sub agent ( the party that actually submits the customs declaration) .

Hi There are two possible approaches. 1. Communicate with the post office and reiterate that them item are your own property being returned. You should be entitled to returned goods duty relief. If there is no proof they may be unwilling to process the shipment as returned goods. 2. Pay the charges demanded and then put in a reclaim to the post office / Border Force. Payment doesn’t prevent you from disputing customs charges. https://www.gov.uk/government/publications/vat-customs-dutyimport-vat-relating-to-imports-by-post-bor286 All goods imported by post are potentially subject to import charges , duty and VAT plus any handling charges from the post office. It’s not really relevant wherever you are a private individual or whether you intend to sell the items . https://www.gov.uk/goods-sent-from-abroad/tax-and-duty

Hi You may find the auction house will provide you with some assistance. There are customs schemes for goods being imported for auction sale or return. https://www.gov.uk/guidance/check-if-you-can-get-import-duty-relief-on-goods-using-temporary-admission. If charges are due they apply equally to both businesses and private importers.

Sorry should have said 20% VAT on the duty inclusive value.

Hi The excise duty on cigars is £395.03per kg. Plus there is duty of 25% of the value plus shipping plus 20% duty. We do have a preferential duty rate with Philippines if the goods were made there and this information was included on the consignment. If you think you have been charged too much then you should first ask UPS for details of the shipment and how the charges have been calculated. You can make a reclaim request for overpaid duties to HMRC but you will need the import particulars. https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

Hi Goods below £135 will not be charged any import duty irrespective of where they are made or posted from. There is no relief from VAT . You need to check with the retailer whether they will charge the UK VAT on your purchase price. If they do then there should be no additional vat charges on entry to the uk. If UK VAT isn’t charged then it will be charged at entry to the UK. The carrier will notify you of any charges Again you will need to check with the retailer terms and conditions on whether there will be any charges applied directly by the carrier.

There’s nothing to pay in the UK . We do not impose tax on exporting goods. There may however be import taxes imposed by the Polish authorities but it’s likely that will be responsibility of the person you are sending the goods back to to sort that out. You may be best to just talk to the Polish company.