Importer of Record

Suppliers shipping DDP Incoterms to the UK, however declarants [couriers mainly] name the consignee as Importer of Record not the supplier. I am interested to hear from fellow forum members or HMRC how from a practical point of view you can explain to a supplier from outside of the UK who still cannot get their heads around that the UK no longer is in the EU and is classed as 3rd country of this when shipping on Delivered Duty Paid. Also, how from a practical point of view you can have the import entry changed to the supplier if as consignee incorrectly named as Importer of record under DDP.

As I have mentioned in previous posts couriers have their own DDP service whereby usually the import duty only is passed back to the sender . The consignee is named as importer and picks up the VAT, particularly if they are VAT registered. Everything works on what is input electronically to the courier by the sender. No one is routinely looking at physical invoices. To use DDP ,where the sender is the intended importer, must be specified at the time of sending. In addition the sender must get a GB EORI number and register for VAT. They also need to get the courier to act as their indirect representative which is nigh on impossible. So in practice it’s rare for the sender to be importer. On a practical point any shipments and customs formalities should be agreed with the supplier so it’s about having good lines of communication with them. If for instance your EORI or VAT number is put on the documents or advised to the courier your details are most likely to be used. A customs entry can be amended post importation and this should be done by the original declarant. Again I’m sure you have found the courier usually refuses but this is a commercial choice not a legal position. They should be able to use a C285 claim for overpaid duty if the wrong EORI and or deferment account has been declared. “ How to apply for a repayment of import duty” They will however need to replace the entry with one with the correct details.

Hi,
 

I would advise contacting the Customs and International trade helpline on 0300 322 9434 with your query or email cds.operations@hmrc.gov.uk   . Thank you.