Customs oldtimer

Ok It’s not opinion but decades of experience but I was keeping my response simple rather than getting too technical. Nor am I an HMRC employee Bringing goods back into the UK is technically subject to customs formalities but for most travellers this isnt obvious. HMRC call it declaration by conduct or an oral declaration ie walking or driving through a customs post or speaking with a customs officer. If you are bringing something back to the UK you are actually claiming returned goods relief. To obtain the relief goods must be returned within three years . Normal repairs are permitted but goods cannot have been exported with the intention of being repaired. HMRC guidance on this is here. https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu If goods are exported with the intention of being repaired then duty and import VAT is due on the cost of those repairs . Specific procedures should be used. https://www.gov.uk/guidance/apply-to-pay-less-duty-on-goods-you-export-to-process-or-repair. The EU will generally need a special import permit inward processing relief .

Yes a customs declaration is required either to import or export goods to or from any country. How that declaration is made depends on several factors including the method of transport or value. Have a look at this guide https://www.gov.uk/guidance/bringing-commercial-goods-into-great-britainin-your-baggage As you have previously exported the items from the UK you will need proof of that export so you don’t incur any customs duty. The reason is that once goods have left the UK they lose their duty paid UK status.

Hi HMRC have simply mentioned the purpose of each authorisation. You need to check your authorisation for their scope. If you are using both authorisations in the context of the declaration you are likely to need to quote both authorisations . Only you can know what type of declaration you are making. An authorisation for NI will have an XI prefix rather than GB though.

Hi Goods with a value below £135 are exempted from import duty but not VAT if applicable. If VAT is applicable then the overseas seller must be UK VAT registered and charge UK VAT at point of sale. If any customs charges were due the Parcelforce will have notified you and you will have been asked to pay on line prior to delivery. Goods coming through the postal service have special customs rules and parcel force can make the customs declaration when needed. https://www.gov.uk/goods-sent-from-abroad/tax-and-duty

Hi If you break down and need repairs that should be OK. If you are taking the car overseas specifically for repair or refurbishment then you may need to use more specific customs procedures.

Hi A CN 22 is specifically for postal only. If you use a fast parcel company then you provide information to them so they can complete the export declaration. They are able to do bulk simplified entries. It would be unusual to complete a full entry yourself.

Hi There are also the import considerations if the machinery is not already located in the UK. If not already covered you or the hirer should consider the import VAT compliance and whether it will be necessary to use customs special procedures to mitigate any import duty and import VAT liability.

Hi Your Dutch supplier won’t be interested in your UK EORI number. This is a uk importer / exporter ID used on the UK import or export declaration.

Hi Firstly as you have clearly ordered on line check their T&Cs with respect to responsibility for import taxes. I will expect they have removed the Dutch VAT as they are exporting rather than because you have a UK VAT registration. How import taxes including import VAT are requested will depend on how the goods are being imported into the UK. If that is by post or courier they will usually ask for payment prior to delivery as they will have already paid the customs charges on your behalf. You can then reclaim subject to normal rules . You should get a C79 from HMRC which needs to be downloaded to prove import vat payment. https://www.gov.uk/guidance/get-your-import-vat-certificates Alternatively if they are provided with your EORI and VAT number they may apply postponed VAT accounting. Postponed VAT accounting means that you must account for both the vat payment and reclaim through your VAT return. https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return

Hi I don’t think HMRC can answer specifically why you have apparently been charged as you have. The customs charges are automated and can only be based on the information provided to them in the customs declaration made by the courier/ post office or whoever brought the goods into the UK. Excise duty as you say wouldn’t be charged on yarn. Customs duty and import vat may be charged, however goods below £135 are exempted from duty and special arrangements are in place for import VAT. The supplier should be registered for UK VAT and charge uk VAT at checkout for goods below £135 Firstly I would go back to whoever advised you of the charges and also to the supplier to notify them of the unexpected charges. Check their T&Cs as well as this may offer some information on what to expect when ordering from them for delivery in the UK.