Customs oldtimer

Hi Harrylee Smith. To be totally clear the relief for goods below £135 is for customs duty only not VAT. The VAT should be charged at checkout by the overseas seller. Although this is a requirement in reality many overseas sellers do not register for UK VAT and leave their customers to pay the import VAT. The amount of £13.65 looks to be 20% on £68.24 which would be the VAT amount due if not already added at checkout. As there are hardly any goods subject to a 20 % duty rate it doesn’t look like duty . If you have already paid the VAT then I would suggest you need to provide evidence that you have paid this.

HMRC and Border Force are separate Government organisations and Parcel Force is a company. The Parcel Force fee is therefore a commercial charge and nothing to do with either HMRC or BorderForce. BorderForce cannot refund something that wasn’t paid to them. Your issue remains with Parcel Force , whether they refund handling fees or not is a commercial matter. The customs value is that applicable at the time of import so you need to allow for possible currency variations. It is therefore unlikely that the original charge based on an exchange rate applicable at the time of import could be considered an error by either Parcel Force or Border Force. The £135 threshold only applies to duty and not VAT . VAT is due on the whole value which should have been charged by the seller for shipments below £135 If Border Force has refunded duty and VAT that is generous.

As far as customs are concerned it is irrelevant whether you are a private individual or are not intending to resell the imported goods. It is a common misconception that only goods for resale are subject to taxes at import. The only vat and duty concessions are for gifts between two private individuals of a maximum of £39 in value. There is a duty free personal allowance of £390 but only if you are physically carrying the goods yourself. https://www.gov.uk/bringing-goods-into-uk-personal-use/arriving-in-Great-Britain Duty is exempt for goods up to £135 but there is no VAT exemption . Vat is due on the whole value. The courier will usually handle the customs formalities. If you are purchasing the goods for £2600 then I expect vat will be charged on that value plus any shipping costs. Most furniture has a zero duty rate.

Hi There is a scheme for this called outward processing relief. You should specifically look at the section titled authorisation by declaration which refers to private individuals. Unfortunately there aren’t really any specific exceptions for individuals. Using the scheme will mean you will be charged import vat and duty on the repair/ processing cost only rather than the who,e value of the reimported goods. https://www.gov.uk/guidance/apply-to-pay-less-duty-on-goods-you-export-to-process-or-repair You need to ask the courier to use this procedure on export. You will need to keep the proof of export and ask your upholsterer to state return after repair on the return shipment.. You can find coding for your goods in the uk tariff schedule . Furniture and parts are in heading 9403 . Fabric is in chapters 50 to 60 depending on the type.There is also an online assistant if you are struggling. This is usually live chat. The schedule will also tell you the duty rate applicable. https://www.trade-tariff.service.gov.uk/headings/9403

The VAT rates on import are usually the same as if the goods were being sold in the UK. Check duty and VAT rates on import in the UK tariff schedule. https://www.gov.uk/guidance/tariffs-on-goods-imported-into-the-uk

It will be the French authorities who will have an interest in you importing goods into France. Whether you have paid taxes in the UK is of no interest to them. If you are hand carrying goods you need to be sure you are within the personal allowances permitted by the French authorities. If you are moving then you should consider applying for a transfer of residence relief again with the French authorities.

Under FCA Incoterms I would expect that the UK seller would be the named exporter. The UK seller therefore has proof for UK zero rating the sale to their overseas customer. It is then the responsibility of the buyer and their customer to resolve any VAT or other tax issues in their own or the destination country.

Hi Asko If these are e-commerce returns there is a possibility of a reclaim but usually only if the claimant is the importer . This would mean invalidation of the original import and must be done 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 If you have bulk stock then there isn’t really any scheme for making a reclaim for goods you no longer want or need and reexport. You would need to use a customs warehouse ( bonded warehouse) or inward processing, to temporary admission.

Hi Tom Lundy There are not any export duties to get the goods out of the UK. There are however import charges to be paid on entry to the EU. There may be duty and import VAT . Duty rates will be depending on where the goods are made, the value and type of goods. The rate of VAT will depend on which EU country the goods are imported into. You can find Details of EU and other countries requirements here
Check duties and customs procedures for exporting goods
Who pays those charges is a commercial matter between you your customer and the carrier transporting and customs clearing your goods:
Export goods from the UK: step by step
Exporting and doing business abroad

It is not a requirement for a REX number to be provided as a matter of routine when importing from the EU. It must only be provided if the goods qualify and a claim to reduced import duty is being claimed under the UK - EU trade agreement. Without a Rex number and statement on preferential origin the standard all country duty rate will apply. Perhaps your supplier will not provide a REX number or statement because the goods simply don’t qualify or the goods are duty free anyway . It is their choice if they dont want to apply for a REX number and provide a statement on preferential origin. You will only encounter any post import issues if you have claimed a reduced duty and you don’t have the correct proof of origin. If this has been claimed in error you can provide a voluntary disclosure and pay any duties due. It is best to do this in advance as you will not be able to make a voluntary disclosure if HMRC open an enquiry. https://www.gov.uk/guidance/apply-for-a-voluntary-clearance-amendment-underpayment