no import documenst to imports under 135gbp

hello I imported a few parcels by UPS from the EU. The value was in each case under 135 GBP. Is it "normal" that they did not issue any import documents whatsoever (they said that it is due to the fact that the value being under the limit of 135 GBP)

Hi As no charges are due customs declarations for these low value shipments are subject to very simplified procedures with and significantly reduced data requirements . Shipments of eligible goods are bulked together so there may not be a single entry for your goods. You should have either an invoice from the seller including UK supply VAT or if its business to business and you have given your VAT number to the seller then you account for VAT using the reverse charge procedure.

thank you for your explanation. we had imports 135 gbp before and all our imports had normal entry and import documents. We also receive a monthly excel spreadsheet report from HMRC with all our imports. Will those low value imports (all B2B) also be visible in that cds report?and is this simplified procedure also available for items that in in other procedures would have duties applied (for example made in China)? and in case of import audit by HMRC - what sort of documents may they request when there is no import documents?

Hi The customs threshold for import duty relief of £135 applies to goods from anywhere in the world. It isn’t something specific to imports from the EU. An import from China would benefit from the same duty relief an VAT treatment. The simplified procedure only applies to these very low value shipments and is only used by couriers who are specifically approved. Some won’t be approved and will use the normal procedure.

Hi UKLTD,
We are unable to comment on what information couriers can provide to their customers. It could be possible that couriers using low value bulk import authorisation, more information on below link:
Apply to import multiple low value parcels on one declaration.
Thank you/
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