Customs oldtimer
-
RE: Private vehicle repaired abroad
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. -
RE: EU export declaration for mailed B2B parcel
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. -
RE: VAT on long term hire of machinery from ROI Company to UK Company B2B
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. -
RE: Importing wireless microphone system from EU
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. -
RE: Importing wireless microphone system from EU
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 -
RE: Why was I charged VAT and excise duty?
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. -
RE: VAT on goods returned to the UK for servicing?
Hi Normal import procedures and charges apply if special procedures are not used. These usually need to be approved prior to import but occasional imports can usually be applied for at the time of import. It is a requirement that the applicant is established in the UK so it would need to be the UK manufacturer who would need to apply. https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use You may also need to look at the below in respect to your recent import. https://www.gov.uk/guidance/refunds-of-uk-vat-for-non-uk-businesses-or-eu-vat-for-uk-businesses -
RE: Temporarily exporting then importing something you already own
Hi There are several threads already on this subject on the forum. Most people’s experience of customs is when they go on holiday so don’t realise how things work when sending goods by courier or post. The courier or post office must make a import declaration to HMRC. Anything being imported into the UK is subject to import VAT and goods over £135 in value possibly import duty as well. Only if the courier is advised that goods are being returned and are given proof of the previous export can they declare the goods as returned and relieved the VAT. Generally this needs to be done when the shipment is booked. You also need to bear in mind your package is one amongst thousands the courier is dealing with so even if you do this it may be missed as they have to deal with this sort of import differently . You should however be able to request a reclaim from HMRC https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285 -
RE: Is export declaration required when moving goods from GB to NI?
Most people use the Government funded Trader Support Service . https://www.gov.uk/guidance/trader-support-service The haulier / transporter will need to lodge the information prior to the transport leaving the UK . Either you or you customer will need to complete the final details later. There are plenty of guides and support on the TSS https://www.nicustomstradeacademy.co.uk/guides/beginners-guide/ -
RE: IOR / Freight Forwarder
If it’s just a matter of available routing surely the goods do not need to be customs cleared in the UK at all but treated as a airside or cross dock operation ( assuming the dangerous goods /H&S requirements are complied with)