Customs oldtimer

Hi LeneMarie The statement of preferential origin is optional and only used when the importer wishes to claim reduced import duties under the UK - EU trade agreement. If a statement on origin is used A Rex number of the exporter must be shown where the goods are more than €6000. The exporter must also hold proof that the goods qualify for preferential treatment. It can only be used when importing into the UK where the goods are manufactured in the EU and meet the specific qualifying origin conditions for that item. Preferential origin cannot be claimed for goods shipped from the EU but not EU preferential origin. If the goods are manufactured in Norway, which is not in the EU, then a Danish exporter cannot issue a statement of EU preferential origin. A statement of preferential origin is optional in any case even if the goods qualify and certainly not needed if the UK import duty is already 0%.

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.

Hi Laura Curtis There is a duty exemption for any goods whose value is less than £135. It is not specific to imports from the EU. As HMRC Admin has said the VAT is charged on the whole cost of the purchase including postage packaging etc. It may be that the retailer you purchased from has not registered for UK VAT as they should have and therefore not followed the correct procedure and included the UK VAT. That is a separate matter that you could report to the customs fraud line. Each retailer will have its own charging structure so you should always check their specific terms and conditions specifically on customs charges and importantly that they include the UK VAT in their prices. Nor can you assume that you are being charged both the retailers domestic VAT and UK VAT or that the retailer will deduct domestic VAT from the price you see. Some of the overseas retailers may already have different websites for different markets so the domestic VAT will not be included in the price they show. If you think you have been overcharged duty and vat then you can submit a reclaim request to HMRC or raise the issue with the courier who delivered you import. Given the large quantity of imports mistakes can happen. ( I do not work for HMRC so cannot add links)

Hi Sorry to hear about your accident. You will have been charged import duty/import VAT if it wasn’t clear these are returned goods. All goods imported into the UK are subject to Import VAT and possibly import duty. You first need to contact the courier and tell them the goods are being returned to you. They need to request returned goods relief on the customs declaration so duty and import VAT is not charged. You may be asked to provide evidence that you purchased the goods in the UK. Alternatively if you have already been charged you can submit a c285 reclaim form to HMRC . If you refuse delivery and the goods have already cleared customs then you are likely to be charged by the courier as they may have already paid the taxes to customs on your behalf. There is also the risk you won’t get your phone back at all.

I would go back to whoever prepared the customs entry and ask for the declaration to be changed. It can happen that your EORI can be used accidentally . If these are parcels through a courier for instance it can happen that incorrect company info is picked up from their database particularly if your company name is similar to another client. If however someone else is providing your EORI number fraudulently then you need to follow HMRCs advice above.

It is unfortunate that none of the couriers you have chosen have been unable to successfully make an authorisation by declaration ABD export and reimport. The courier model is based on very quick declarations and often less standard declarations seem to cause problems . I assume that you have made the appropriate requests / instructions to them at both export and reimport. There is nothing in any published guidance or the notes to CPC 210004 that would suggest it is restricted to repairs where there is no cost. https://www.gov.uk/government/publications/uk-trade-tariff-customs-procedure-codes/exports-customs-procedure-codes#customs-procedure-codes-starting-with-21 I would therefore be interested in knowing where to find the Department for International trade advise that CPC 2100004 cannot be used for repair where there is a cost. Reimports are likely to be using CDS. So DE1/10 6121 then DE1/11 B02 if it’s a free of charge repair or DE1/11 000 if it isn’t. A calculation of duties due then needs to be made. It is one of the few occasions where a manual calculation may be needed. There are various other document codes that also need to be declared . They also need to check the Uk tariff supplement as there are specific instructions for ABD declarations. https://www.gov.uk/government/publications/customs-declaration-completion-requirements-for-great-britain If this is going to be something regular then I suggest you apply for a full authorisation so you can use outward processing as many times as you want.

It is correct that you can use authorisation by declaration 3 times in a rolling 12 months. I don’t work for HMRC but to my knowledge this concession has not been removed. Assuming the courier is using CHIEF for export then the export CPC is not 2100000 as this is for exporters who have prior approval. May I suggest instead the below. 4.5 21 00 004 Goods covered Authorisation by Declaration (formerly known as Simplified Authorisation) — UK goods temporarily exported outside the UK for repair under Outward Processing (OP) (including goods exported for repair and return in the context of a free trade agreement), with application for authorisation for OP being made at the time of lodging the export declaration. The courier should have been more helpful in directing you to an alternative so perhaps try a different courier in future. On reimport the authorisation has been in effect been granted by the export declaration .

Please also note that all goods imported into the UK are subject to import VAT. Depending on the goods and their value and origin they will also be subject to import duty. This will apply whether the import is direct to your customer or to the warehouse location.

Hi Brian V DDP is delivered duty paid so that the seller accounts for duties and taxes in the. Country of destination. This would not apply to you as you as the buyer will be paying the duties and taxes. You do not need an EORI as an individual see HMRC guidance https://www.gov.uk/eori To quote directly ‘You do not need an EORI number if you’re moving goods that are for personal use only’ The courier just needs to declare your name and address instead of the EORI . You only need an EORI if you are a business ( including sole traders) You should be able to get a courier to collect the goods from your supplier . You will need to agree all costs with the courier company. I think the comment from talhariaz5193 Aziz is in response to the original post from Joanna Smith.

Hi A UK EORI number is not required if you are a private individual. EORI numbers are used in the EU and UK , Norway isn’t in the EU so don’t use the same systems or legislation. If you use a courier they will usually sort out all the customs formalities at export and import . They will usually deal with paying the taxes to HMRC.You just need to provide them with the information they ask for and sort out how you will reimburse them for taxes and duties. Some use online payments if you are not an account holder. Check with your chosen courier if they can collect from your supplier and perform export requirements for you. There are usually restrictions or complexity when a non resident is wanting to be an exporter .