Customs oldtimer

Hi An IOSS number does require registration in the EU but it is optional not compulsory. An IOSS registration is a type of EU VAT registration for low value shipments below €150 to allow non EU resident companies to charge local VAT at point of checkout. This saves customers from paying the charges at import. This is entirely separate from being registered for VAT in the UK You should still be able to send your goods to the EU without an IOSS number. Your customer will however need to pay taxes and possibly admin charges on receipt.You only need to provide an IOSS number if you have one. Being a sole trader is still a business and doesn’t mean you can’t register or be required to register for VAT if you breach the registration threshold for VAT.

The value is based on the actual amount you pay for the goods. If local taxes are added this forms part of the value of the goods imported. Please also bear in mind if you pay in local currency HMRC use their own exchange rates. It may be that the retailer of the tiles will operate an export tax refund scheme in which case local taxes will not form part of the value of the goods being imported. The flat rate applies up to £630 and the simplified rate above £630 . You can make an on line declaration in advance of travelling back. As each country operates its own tax regimes, Uk taxes/ VAT will still be due even if you pay taxes in another country.

Firstly an EORI is an importer/ exporter registration number to allow an entity to be recognised when making out an import or export declaration.
There is no requirement to have a VAT number to obtain an EORI but if the entity is VAT registered the EORI and VAT numbers are linked.
The EORI itself places no direct financial or reporting obligation on the entity.
There are however responsibilities for ensuring the accuracy of customs declarations even if these are made by someone else on behalf of the entity. https://www.gov.uk/guidance/due-diligence-when-making-customs-declarations I would expect as a charity you will have officially appointed trustees and usually someone specifically nominated for the finances who can apply on behalf of the charity.
Those authorised persons can also appoint someone within the organisation (in writing) to make the application on behalf of the organisation.

Hi Import VAT applies to all goods arriving into the UK that are over the personal allowance. There are no reliefs for this. Import duty is a separate tax (that would be 12% for garments ) that do not meet the origin criteria under the UK- EU trade agreement. The personal allowance applies to all goods purchased overseas whether you choose to wear the item or put it in your luggage makes no difference.

All goods need to be declared to customs on arrival into the UK.
If you are using a courier they will usually do this for you as part of their services.
If you import by freight you may need to find a separate customs agent to make that declaration on your behalf.
There is not currently a process for self declaration.
If you wish to find details on how to import into the uk there is guidance. https://www.gov.uk/import-goods-into-uk Duty and tax rates are published in the uk tariff schedule and will depend on the type of goods being imported. There are also useful tools to help you work out expected costs. https://www.gov.uk/trade-tariff

The £135 threshold is for the goods themselves. So without the VAT and shipping charges.

A UK EORI ( importer registration ) is usually only needed if you are declaring yourself as the importer into the UK. A UK EORI is however only issued to non UK businesses in very specific circumstances. In most cases I would expect your customer to be the importer. If they are private individuals they don’t need an EORI. If they are business customers you should ask them for their UK EORI to be used on import. You will however need to use your EU EORI to export from the EU. If you don’t have one that would be one issued by French Customs if you are in France. You are correct you are not obliged to register for UK VAT or charge UK VAT at checkout if you only send shipments over £135.

As the UK is no longer in the EU the intra EU community distance sales rules do not apply to UK businesses. Instead Import VAT applies at the local rate of the country the goods are sold to. You zero rate UK VAT as the goods are not sold to UK customers.

Hi SJM The value of the goods is £ 68 The retailer is adding the UK VAT onto their sale price as the value of the goods is below £135. Provided the seller quotes the correct details, cost of goods and the shipping and VAT separately plus their UK vat number there should be not be any additional charges.

Please check if your supplier is using DDP Incoterms or a carriers DDP service as this can make a difference who is responsible for what charges and responsibilities apply. DDP may not be the best choice if you are the named importer. Only the importer and owner of the goods can reclaim UK import VAT paid. Most UK VAT registered companies however choose to use postponed VAT accounting meaning that VAT is accounted for via your VAT return instead of paying at import. The same rules about reclaiming applies. https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad You will need to download either a C79 if VAT is paid or your PVA monthly statement via your government gateway account as proof of import VAT paid/ due. https://www.gov.uk/guidance/manage-your-import-duties-and-vat-accounts