Customs oldtimer

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

To add there is further legislation here: www.legislation.gov.uk/ukpga/2018/22/section/21

Yes when appointing a customs agent a letter of authority must be in place between the principal and the agent. No distinction in the legislation is made between whether this is for import or export purposes. The provision to use and appoint a customs agent is set down down th the legislation here: www.legislation.gov.uk/uksi/2018/1248/part/8 specifically sections 80~83 No reference is made to Power of Attorney in UK legislation however some customs agents use this term in relation to the written agreement/ appointment of the customs agent. The authorisation can be to appoint the agent on either a direct or indirect capacity Guidance on appointing a representative is here www.gov.uk/guidance/appoint-someone-to-deal-with-customs-on-your-behalf There are further embedded links to additional information.

Hi Koops85 No the importer in Germany does not have to use inward processing . It is an option they can use but ultimately it is the importers choice. The UK and EU schemes are separate and not dependent on each other. What is declared to HMRC at export and to German Customs at import are entirely separate.

Hi The personal allowance for the import of ‘other goods’ in your baggage is £390 not €3600. Import VAT would apply for the whole value of the goods, which is what you pay for the dress , just as you would if you purchased from a uk retailer. Customs duty and import VAT is charged on the cost of the goods not the resale value. Customs duty may be 0% if you have proof of EU origin. See the section on EU goods over £1000 for the sort of evidence you need. www.gov.uk/bringing-goods-into-uk-personal-use If this doesn’t apply the stand rate of duty would be 12%. You also pay import VAT on the duty itself.

Hi Dan Bryant As you have purchased goods subject to excise duties the £135 threshold for the overseas retailer to charge UK VAT does not apply . It therefore looks as if you have been charged correctly at import. To quote : The new arrangements mean that import VAT will no longer be collected on consignments not exceeding £135, except for the following types of consignment, which are outside the scope of the new arrangements non-commercial consignments, such as gifts (gift relief for consignments valued up to £39 will remain) consignments containing any goods that are subject to an excise duty consignments from Jersey and Guernsey that are covered by the Import VAT Accounting Scheme There is however nothing in UK rules that would/ could prevent a German supplier charging their local VAT . However as local German VAT is 19% I suggest you go back to the supplier and query their addition of the 20% MWST .

There are already loads of threads on the forum on this subject.which would have provided the answer you are looking for for. You can reclaim but you need both proof of the original import / amounts paid and proof you have reexported the item. https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

Hi Mitchie edwards Anything imported into the uk must be declared to customs. This also applies to second hand goods and goods imported for personal use. Goods may be subject import duty and import VAT. VAT is usually 20% but some goods may have a reduced rate. Import duty depends on the type of goods. You can check this in the UK tariff schedule. https://www.gov.uk/trade-tariff If goods come via freight the personal allowance dies not apply. In addition you may need to use the services of a customs broker/ agent to make the formal declaration to customs. They will charge for this service.