Customs oldtimer

You can export from the UK as a temporary export so when the good s are returned you would reimport them as returned goods. So you / your customer doesn’t incur customs charges in Ireland (Eire) you / they would need to use temporary import procedures. There are several reasons for temporary admission so you / they need to select the appropriate option. These may need applying for prior to arrival in Ireland. These Irish Revenue website has information on the process.

Firstly you d o not need to be VAT registered to import or apply for an EORI. An EORI is simply an importer/ exporter identification number. 1) Yes your EORI needs to be quoted every time you import (or export) into the UK. No you don’t have to sign up for customs clearance as this is usually performed on your behalf by a third party . If you are using post or courier that is part of their services. If you import by freight you may need to appoint someone. Yes customs duty and import VAT will be charged at import and usually needs to be paid prior to goods being released to you. This is based on the price paid plus transport and the type of goods being imported. You need to check the UK tariff schedule for the duty and VAT rates for your goods. I recommend you do further reading https://www.gov.uk/import-goods-into-uk 2) As you are not VAT registered then you cannot nor need to submit a VAT return. Nor can you charge your customers VAT if you are not VAT registered. Filing for other Taxes is a separate issue to VAT.

You can submit a reclaim if you re export within 3 months of the original import https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285 FYI the information is given for declarations using CHIEF or CDS . If this is a recent import, CDS w have been used for your declaration. Chief has been decommissioned.

Usually if you are bringing goods such as your luggage , clothing and personal possessions into the UK as a visitor these are regarded as a temporary import. The informal customs declaration is performed just by walking through the green channel. This is known as a declaration by any other act https://www.gov.uk/guidance/check-if-you-can-get-import-duty-relief-on-goods-using-temporary-admission#personal-effects-and-goods-for-sports-purposes The £390 personal allowance is for goods purchased outside the UK and will remain in the UK.

Hi Customs duties and import VAT are charged on all goods entering the UK if they are intended to remain here. There is no difference whatsoever if they are for personal use or resale. Gifts between two private individuals up to £39 are exempt from all taxes Goods valued up to £135 are exempted duty but not VAT Temporary admission applies to goods here for a short time not persons moving to the UK and this would have been the appropriate relief. There is however usually a requirement to prove the goods have been reexported. If the goods came through the postal service and you think you have been overcharged or charged incorrectly then a reclaim can be made using a BOR286. This is administered by the Post Office not HMRC. https://www.gov.uk/government/publications/vat-customs-dutyimport-vat-relating-to-imports-by-post-bor286

Hi UK VAT and possibly import duty is charged at import. This applies to all goods whether for personal or business purposes. The import duty charge will depend on the country of manufacture of the bike. If it is manufactured in Italy and the seller provides a statement that the goods qualify for preferential trade then it will be 0%. If not the all country duty rate applies. You can look up the rates in the UK tariff schedule.https://www.gov.uk/trade-tariff There are different mechanisms of payment depending on how the goods are being shipped. Assuming they come via a courier company they will arrange customs clearance and pay taxes on your behalf. They are likely to request payment of taxes prior to delivery.

Hi The Post Office website has the answer s you need - I just searched for post office selling to the EU. To quote: If your item is worth more than €150 or you sell an item outside of IOSS, you can pay duties and fees through a pre-paid service, or the recipient will pay the charges when the item is delivered.

A claim for overseas duties cannot be made to HMRC and it’s unlikely HMRC can provide any advice. Any reclaim must be made to the customs in the country of import. The EU does allow for reclaims on returned e commerce goods , however only the person named on the customs declaration can make a reclaim. It is highly probable that will be your customer. The exact process will depend on the individual country but they would need details of the original import declaration which they are unlikely to have access to. Whether you are responsible for refunding your customers will depend on on your terms and conditions.

Hi You are correct that the supplier won’t charge their domestic VAT beacuse the goods are being exported rather than used domestically in Bulgaria. Yes you will pay UK VAT at import. Although you have seen the Duty rate for EU goods being zero , that only applies to if the goods are manufactured in the EU , meet the specific or rules set out in the trade agreement and supported by a specially worded statement from the exporter. If these conditions are not met then the standard all country duty rate applies. You therefore need to ask the supplier if they are able to provide a preferential origin statement. An EORI number is an importer/ exporter ID number and does not impact whether taxes apply or not. Nor does personal use make any difference to the duty and tax liability.

Hi will stanley As HMRC have now moderated your post 17 days ago I can answer your question s. 1. The agreement with the EU works on self declaration not certificates .The text of the statement on origin is shown in Annex 7 of the Trade and Cooperation Agreement. The exporter of the products covered by this document (Exporter Reference No.______) declares that, except where otherwise clearly indicated, these products are of UK preferential origin. Your exporter reference number is your EORI number. You must however make sure your goods actually qualify you would need to look at the agreement Annex 2 2. I’m not sure what you mean by ‘Generally they say that you do need a certificate of origin’ A ‘certificate of origin’ from the chamber of commerce isn’t usually necessary for trade with the EU. As the certificate can be used for goods of any origin it’s not used in the context of specific trade agreements. It’s what is known as non preferential origin. From decades of experience only certain countries require a certificate of non preferential origin most simply accept showing an origin against an invoice line. The chambers also issue EUR1 certificates which are for preferential origin however these are not used for trade with the EU.