Customs oldtimer

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.

Hi 1. You can make a voluntary disclosure https://www.gov.uk/guidance/apply-for-a-voluntary-clearance-amendment-underpayment-c2001 2. PVA isn’t charged , instead it is postponed and should instead be accounted for via a VAT return. A voluntary disclosure won’t remove it from your companies account but they should not declare this amount on their VAT return as it was not a business import.They may require evidence of payment from you. 3. No you can’t use PVA if you are not VAT registered. Any VAT declared using PVA PVA must be accounted for on a VAT return. 4. Unless it was very clear that this was a private shipment to business address DHL would have no reason to question the import. The courier companies use very automated processes reliant on the data given to them when the shipment is booked. Notes on packages are unlikely to be noticed. It’s safer to use personal addresses

To avoid similar problems if you this sort of thing again you should look at thus guide https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu This is known as as returned goods relief. You should request a copy of the import declaration from the courier. The invoice from the courier will not suffice. You should download an official HMRC document called a C79 from your government gateway account. This is the evidence of import VAT payment. https://www.gov.uk/guidance/get-your-import-vat-certificates If personnel are taking goods out of the uk themselves you should also look at this guidance. https://www.gov.uk/guidance/taking-commercial-goods-out-of-great-britain-in-your-baggage

Hi If you are taking goods out of the country yourself you should follow this guidance:
https://www.gov.uk/guidance/taking-commercial-goods-out-of-great-britain-in-your-baggage
How the customs expert declaration is made will depend on the goods value . No there are no export duties to pay but there may be import duties an VAT or similar to pay in the country of destination. You will have to declare the items and make a customs declaration.
​​​​​​​Each country will have its own requirements so it could be that you just need to to go through the red channel or you might need to do everything before you go. You will need to check yourself for the local procedures. An GB EORI is a registration number for GB exporters or importers that re used on GB customs declarations . They can be applied for on line and usually granted quite quickly in most cases.

You didn’t mention that you were completing a postal declaration these are different. If you do a standard export you would use your EU EORI to declare the export to the EU customs authority. Your customer would use their UK EORI to declare the import into the UK. Eu authorities can only accept an EU EORI and UK customs a UK EORI for post The requirement is that you provide your customers ( the importer) uk EORI number if they have one. Private individuals don’t require one their name and address is sufficient. An overseas seller isn’t usually the importer so doesn’t need to have UK EORI themselves.

Hi Assuming you are purchasing goods as a private person and importing them into the UK in your baggage or vehicle. You would normally pay the local VAT in whichever EU country you purchase the goods. They may operate the EU retail VAT export scheme which allows refund of the EU VAT. This is a voluntary scheme so it will depend on the retailer. There is a personal allowance of £390 so If your goods are over this amount UK VAT and possibly customs duty is due on import.This is irrespective of whether you have paid or put in a reclaim for the EU VAT, If you look at the guidance https://www.gov.uk/bringing-goods-into-uk-personal-use You will find details of how import charges are paid. The easiest way is to make an on line declaration again the link is in this guidance in the section ‘Declare goods and pay tax and duty to UK customs’

Hi You may find it useful to read this guidance https://www.gov.uk/importing-vehicles-into-the-uk It has all the details including customs clearance requirements and duties and taxes. If you are just purchasing and importing a vehicle it’s unlikely that you will be entitled to and duty or tax exemption. Import taxes apply irrespective of whether the sale is between private individuals or between businesses.

Hi You can make any commercial arrangements you want however as the goods will never be in the UK the transaction would be outside the scope of UK VAT. You can only charge , account for and reclaim UK VAT on your UK VAT return.