Customs oldtimer

Hi Now the UK has left the EU we have separate duty and VAT arrangements to the EU or any other country. This means that import duties/ taxes are due on entry to each territory. You / your customers are being charged the duties and taxes due on import into the EU not export from the UK. The courier s are not charging these duties but rather they are passing on import charges imposed by the import countries customs authorities for goods entering their country. There is no mechanism to reclaim UK import duty on goods reexported however there are import duty relief s that may be accessed. These are customs warehousing or inward processing. These need prior authorisation from HMRC and do come with administrative burden.

Hi The origin of goods is where they are grown or made. So in your example your Bananas are of Costa Rica origin. They cannot be GB origin as they were not grown there. By using your UKIMS authorisation you are saying the goods are not at risk of leaving NI and entering ROI. Duty will not be charged

As an initial answer you would be charged import VAT and import duty on anything imported. There are however duty and VAT reliefs for goods imported for repair . If you do this more than a few times a year then you will need to apply for approval to use the scheme , inward processing; from HMRC. Look up - Import goods for processing or repair on the .Gov website

An EORI number is just a registration number for importers or exporters . There is no requirement for a VAT registration to get one , however as an overseas person then you may not be eligible for an EORI. If you do get a EORI you can use it for import, but VAT and duty will need to be paid at import.

1. If you are sure the product you will import is zero rated then that needs to be declared at import. This commodity code has the option to declare both standard an zero rate depending on the exact nature of the product. 2. The product is only duty free from the EU if the goods meet the qualifying conditions and you have the required proof of origin from the exporter as per the trade and cooperation agreement. The standard rates of duty will apply otherwise. 3. You cannot claim import VAT back if you are not VAT registered. 4. How the goods are imported will dictate how the customs declaration is made mostly this is done electronically by the freight forwarder or courier . There is not a ‘form ‘to use.

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)

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

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.