Customs oldtimer

Hi I assume you mean these goods are in a Customs Warehouse as per the customs approval you or the warehouse keeper has been given by HMRC and these are not excise goods. If the customs warehouse authorisation permits it you will be able to export out of the UK without paying any UK customs duty. The correct export procedure must however be used. One of the primary benefits of a customs warehouse in the UK is to enable the goods to be reexported without paying uk duty. The duty status of goods in the UK makes no difference to the duty treatment in France or any other country. Since Brexit UK and EU requirements are entirely separate. All goods arriving at their border will be treated as duty unpaid. That country will then apply the appropriate duty rates. So yes the importer will pay import duties on Chinese goods. The fact they are shipped via the uk makes no difference. If the goods were sent directly to France from China there would be exactly the same duty treatment in France. The only reason the China origin goods would not have duty applied would be if they had a zero MFN duty rate or the goods were declared for a special customs procedure that relieved the import duty. Eg a French customs warehouse.

Hi There is not any customs reason why an export consignment cannot be supported by more than one invoice. Provided all the correct vales and goods quality etc are declared on the export declaration that should be fine. There is no customs approval available or needed for this. The reason may be commercial and to do with how your supplier handles such shipments. You would be best discussing this with them.

Hi BOS BOS The annex 7 text is not to be used for suppliers declarations but only exporters declarations on origin. It is only the exporters declarations on origin that can be directly used by an importer to claim the preferential duty rates. The same text is used for both individual statements and for statements for the same goods over a period of time . The only difference is a date range is added. This is in guidance: gov.uk/guidance/proving-originating-status-and-claiming-a-reduced-rate-of-customs-duty-for-trade-between-the-uk-and-eu The guidance you are referring to is for suppliers declarations only . Suppliers declarations in context of the TCA are only for back up information and cannot be used to claim preferential origin duty rates. The key wording here ‘ to support a proof of origin’ . The guidance therefore refers to suppliers declarations for non originating goods for cummulation (ie annex 6 text) and the statement for use in the UK is as per the domestic legislation. You will not see this text in the TCA as these suppliers declarations are only for domestic use. A suppliers declaration for originating goods is not for use between a UK and EU company and vice versa. It serves no purpose as the correct proof of origin for originating goods should be the annex 7 statement.

Hi BOS BOS It depends on whether you are looking for the wording for the exporter’s statement on origin or the wording of a supplier’s declaration as they are different and have different uses. The wording of suppliers declarations published in Annex 6 of the TCA is for use between EU and UK suppliers where the goods DO NOT meet the origin criteria. These are for use for the purposes of cummulation of origin only. The wording of Statements on origin for exporters is published in Annex 7 . This can be for single shipments or multiple shipments over a period of time. This is used for goods that meet the qualifying conditions of the trade agreement when UK origin goods are exported from the UK to the EU and EU origin goods are exported from the EU to the UK. Suppliers declarations and long term suppliers declarations for goods or materials supplied by UK suppliers to UK exporters are not published in the TCA but domestic UK legislation. These are used as backing evidence of UK preferential origin of materials used in further production or onward sale.

Hi I would also check with the retailer what their return policy is . To answer your questions 1) Possibly. 2) a) Yes you need the MRN which is the unique reference number of the import declaration. If you are not a business it’s unlikely you will have an EORI number b) That is the date of the declaration c) only you know if you are a business or a private importer. As HMRC admin 8 says you will need to get the information from DHL as they completed the import.

Hi Gerald I would suggest at first you go back to Parcelforce to query the charges . It sounds like your supplier has possibly included UK supply VAT as the shipment value was below £135 therefore import VAT isn’t.due.

Hi I had provided the text of the link to HMRC guidance however this was removed by one of the HMRC moderators. You can look up guidance on the .Gov website by searching for pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk. Perhaps one of the HMRC admins can provide the link.

A UK export declaration for the goods or commercial evidence of the export from the UK such as a n export invoice. Goods must be reimported within 3 years of their original export. 

Eamil add removed admin  .

No you need proof of Export from the UK to claim returned goods relief. Once goods leave the UK they lose their duty paid or uk free circulation status and will be treated as a new import subject to the all country duty rate.

Hi If the goods are over £135 normal import procedures apply. That is import duty and import VAT are due at the time of import. Import VAT is charged whether or not you / the importer are VAT registered. How you choose to handle the payment is a commercial decision. You could pay the taxes on behalf of your customers or you could advise your customers that the import taxes must be paid by them. Your customers may not however be expecting the goods to be sent to them from overseas and may refuse the delivery if they are asked to pay taxes. Your Greek supplier is not supply or selling to your customers, you are. You must therefore take ownership at some point to be able to sell those goods . You do not have to take physical possession to own something. Put simply you can’t sell something you do not own . Therefore your customer orders something from you , you order the item from your Greek supplier , they sell the goods to you but physically ship them to the address you provide them. Where the transfer of ownership takes place will be down to what contractual agreements you have with your supplier. In the scenario described there is no obligation on the Greek supplier to register for VAT in the UK . Special rules do apply to shipments below £135 where VAT registration is required. https://www.gov.uk/government/publications/changes-to-vat-treatment-of-overseas-goods-sold-to-customers-from-1-january-2021/changes-to-vat-treatment-of-overseas-goods-sold-to-customers-from-1-january-2021#goods-located-outside-the-uk-at-the-point-of-sale For goods that are located overseas at the point of sale, the new arrangements will apply irrespective of where the online marketplace or the business selling the goods is established. There are also plenty of other threads on the forum about drop shipping you can look at.