Customs oldtimer

Yes you can reclaim .
In this circumstance it would be an invalidation of an import entry so you need to reexport within 3 months of the original import. You will need proof of the reexport. It would also be worth checking the T&Cs of the retailer who sold the goods to you. https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

Hi I answered based on your comment about the goods being subject to further processing in the EU. The UK and EU preferential trade schemes are entirely independent of each other. Just because the goods are Nigerian origin it does not automatically mean reduced duties in either territory. There are also separate proof of preferential origin requirements for the EU GSP scheme and UK DCTS scheme that must be supplied by the exporter in Nigeria. By developing countries preference do you mean the they have been imported into the EU under the EU GSP scheme? If so and the goods have been customs cleared in the EU then no they cannot then be brought into the UK under the UK developing countries scheme DCTS and get the reduced duty rates. Standard uk duty for ‘all countries’ would apply.

Firstly the DCTS does not apply to goods imported into the EU . The scheme is only for goods imported into the UK from beneficiary countries. Secondly there is nothing in the UK-EU TCA agreement that allows for treatment of goods qualifying under any other trade agreement also as qualifying as EU materials. Therefore the goods from a DCTS country would be treated as non originating for the purposes of the TCA. The only way that the processed goods could qualify as EU origin goods would be if they met the product specific origin rules and all the qualifying conditions for trade under the TCA.

Hi
I assume you mean that you imported the goods into the UK under the UK DCTS (which replaced the GSP scheme) and the goods were customs cleared in the UK.
When you subsequently import those goods to the EU then full EU duty will be charged. You will not have any grounds to make a reclaim as no preferential duty rates would be applicable.
The UK DCTS scheme and the EU GSP scheme are separate and although both agreements are with the same origin countries they are not interchangeable. In general the goods must go directly from the country of origin/ manufacture to the destination country without customs clearance in any other country.
In any case If a claim was applicable only the named importer can make claim with the customs of the country the goods were imported into.

Check these guidelines for export out of the UK for personal goods. https://www.gov.uk/guidance/check-how-to-declare-personal-goods-you-bring-into-or-take-out-of-the-uk You will need to check with the Greek customs authorities for their import procedures.

Using importers knowledge isn’t as straightforward as it sounds. You do need to know how the qualifying origin conditions were met but it’s your choice as the importer. https://www.gov.uk/guidance/proving-originating-status-and-claiming-a-reduced-rate-of-customs-duty-for-trade-between-the-uk-and-eu#applying-for-preference-using-importers-knowledge It could be that the supplier is reluctant because they don’t understand what the qualifying rules are or if they do that the goods don’t meet those conditions.

Hi WCTiger Sorry but the£135 exemption is for import duty not import VAT. VAT is chargeable on the whole value.

The BOR 286 is only for use where the goods were imported by post. You are presumably making a claim based on the TOR being granted not on an incorrect value being declared. If duties are being reclaimed then the value will be that already declared and on what the duty amounts were based on.

It hard to say what the issue may be. It could be the information provided by the seller isn’t clear or the information declared to HMRC hasn’t been done correctly. Ie the quantity or strength may not be clearly indicated. The duties charged will be automatically calculated on what UPS has declared to HMRC. UPS can only base their declaration on the information provided by the seller .

You may find this guidance useful https://www.gov.uk/goods-sent-from-abroad/tax-and-duty HMRC won’t tell you how to value the goods you are importing however you should try to get to a reasonable value .