Customs oldtimer

The customs duty is relieved for goods that have an intrinsic value below £135. That applies to the goods only, excluding any UK VAT or postage/ shipping costs . Please bear in mind that If the goods are purchased in foreign currency then a monthly UK customs exchange rate is used to convert to GBP. If you have purchased in GBP then this is not applicable. The overseas seller should be registered for UK VAT and UK VAT should be charged by them on the total value of the not just the intrinsic value of the goods. At import special customs procedures should be applied for these low value goods meaning there should be no additional charges as the goods are relieved of duty and VAT has already been applied by the the seller. Goods with an intrinsic over £135 will be charged duty on the costs of goods plus costs of packing/ shipping etc ( this is the value for customs) .Import VAT is applied at import based on the value for customs plus the duty. The overseas seller has no requirement to add UK VAT to such consignments. Normal customs procedures apply to these. It sounds like whoever has made the customs declaration for you has either been provided with incorrect information on the goods, or value , or has declared the goods incorrectly so I suggest that you go back to them in the first instance. If you believe you have been overcharged then you can submit a duty reclaim on a C285 or ( BOR 286 if by post)

Any goods arriving in the UK would be subject to duty unless one of the specific procedures is requested. Goods are not usually automatically granted duty relief based on notes on an invoice In the case of goods being exported / reimported after repair details a re on the . Gov website - www.gov.uk/guidance/apply-to-pay-less-duty-on-goods-you-export-to-process-or-repair. For infrequent users the authorisation by declaration is all that is needed so it may be the communication of requirements to who ever you have used to import the goods into the UK.

A private individual does not need an EORI number to import. An EORI is just an importer / exporter registration number and is not a requirement for setting up a business An EORI number is however needed when the import is for a business therefore it would be expected a business has a UTR. If you are buying goods and selling them for a profit then you are a business see the HMRC guidelines on the . Gov website- set up a business. There is also guidance on setting up as a sole trader .

If you incur local VAT for goods supplied to you overseas this is outside the scope of UK VAT . You will need to check with the Swiss authorities if they permit reclaim of VAT and if so what their procedures are for overseas companies .

Hi David Carr Firstly I would go back to whoever the shipper/ customs agent who declared the higher value and ask why they used that amount. Was this the amount the seller notified when the shipment was booked ? Most couriers will use the value supplied on the accompanying invoice, so the information provided by the seller may have been incorrect. If you believe the goods have been declared with the wrong value you can submit a claim on a C285( or BOR286 if shipped via post). It is a requirement to declare a correct customs value for import based on the legislation on customs valuation.

Sorry but I noticed a typing error in my previous post. Import VAT is 20% not 29% !

Hi HMRCforumshandy I note You have said ‘HMRC taxing VAT on my turnover of zero-rated and exempt supplies’and ‘I just have to pay the VAT on my turnover regardless, VAT is not a tax applied to turnover or even profit, so as previously advised as a VAT registered business you can reclaim VAT you have paid but must then charge it on your sales, you then give any VAT collected to HMRC. So then net effect on your profits is nothing. If items have no VAT charged or are zero rated at both purchase and sale then as you have paid no VAT nor charged any VAT there is nothing to reclaim or therefore pay to HMRC. You should talk to your accountant again to see what taxes you are actually paying, if any, if your business is not profitable.

This will depend on how you have shipped the items a what value they are. Goods that have a value below £39 will be duty and tax free. Goods between £40 a d £135 will be duty free but subject to VAT @ 29% for most goods. Goods over £135 will be charged duty and VAT . HMRC do not normally directly contact importers for the taxes. If any taxes are due and the goods have been sent by post then the post service will contact the receiver and ask them / someone to pay online . Who pays does not matter. If the goods have come by fast parcel courier then it depends on what was arranged when you dispatched the goods. Again they will usually contact the recipient for payment. Who actually pays does not matter so it is between you and your friend to decide.

Hi An EORI number is your UK importer and export registration number. If you are exporting it is only needed on the UK export declaration . It is needed to export out of the UK . It doesn’t matter where you are exporting to. A GB EORI number is of no interest to any other country including the EU. It is not a customs requirement to include your GB EORI on your invoice but couriers encourage it as they then have the number for use on the export declaration. It’s absolutely no use or interest to your customer.

Hi Erich Hoyt Parcel force will have based their charges based on the description and value of goods advised by the sender. If it is not clear the package contains books then If the package does not have any details of the sender and you don’t know who sent the package then I doubt anyone can tell you. HMRC cannot track your package so you will need to go back to parcel force and query the charges. If you think you have been overcharged then you can make a claim https://www.gov.uk/government/publications/vat-customs-dutyimport-vat-relating-to-imports-by-post-bor286 NB:If goods are subject to VAT at import it applies even if you are not registered for VAT . This puts imports on the same footing as a purchase from a shop.