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Posted Sun, 23 Jul 2023 19:59:57 GMT by Joanna Smith
Hi, I have imported some goods outside UK for personal use. When I imported the goods, the company used DDP to deliver the goods to me. I supposed it covered the import duties and VAT charge, but just want to make sure I did it in a correct way. I'm not sure if I have to pay any tax for these personal goods. I don't have any EORI no. because I think it's for my personal use, Pls. kindly advise whether I need to pay any tax for these goods. Thanks!
Posted Mon, 24 Jul 2023 09:58:10 GMT by Customs oldtimer
If you bought something from overseas you need to check with them how duties and taxes are to be paid - usually in their T&Cs . Some will say DDP meaning they pay the taxes directly usually to the carrier who in turn pay HMRC. The price you pay will usually include those charges . There are some duty but not vat reliefs for goods below £135. You pay vat on an import just as you would have to if you bought something in a shop . Everything is declared to customs and not released until the charges have been paid or secured by someone. So usually if the parcel has been delivered there is nothing for you to declare to HMRC as that has already been done. There is no difference for personal use or business use except there is no requirement for a private individual to have an EORI.
Posted Thu, 27 Jul 2023 13:44:23 GMT by HMRC Admin 8
No, EORI is required for a private individual, I would check with your carrier to confirm that all import duties and VAT have been included.
Posted Thu, 27 Jul 2023 16:37:15 GMT by Joanna Smith
Thanks for your reply. Will wait for your further advise! Thank you! Have a lovely day!
Posted Mon, 07 Aug 2023 15:55:16 GMT by Joanna Smith
Hi May I know the result after checking?Any news?
Posted Tue, 08 Aug 2023 10:11:33 GMT by Customs oldtimer
Hi Joanna Smith What are you waiting to be checked.? HMRC can’t check anything based on the info you have provided. They don’t know who the carrier is when the declaration was made or the declaration reference number. They are suggesting that you should check with the carrier and confirm everything has been paid.
Posted Wed, 09 Aug 2023 14:28:42 GMT by BrianV
Hi, I also wish to import something for private use (a 2nd hand vehicle part which I think has HS Code:8537109167). The Norwegian company that I wish to buy the item from say that they "do not export", but have said that they are happy to pass the part to a courier if I arrange one. I understand that I'll need to pay VAT and import duty, but am not sure what else I need to do to ensure safe/legal delivery. Given the company's reticence to export, am I able to act as both "exporter from Norway" and "importer to UK" ? Do I need to have any EORI numbers for either/both of these positions. Many thanks ! Brian
Posted Thu, 10 Aug 2023 11:27:57 GMT by Customs oldtimer
Hi A UK EORI number is not required if you are a private individual. EORI numbers are used in the EU and UK , Norway isn’t in the EU so don’t use the same systems or legislation. If you use a courier they will usually sort out all the customs formalities at export and import . They will usually deal with paying the taxes to HMRC.You just need to provide them with the information they ask for and sort out how you will reimburse them for taxes and duties. Some use online payments if you are not an account holder. Check with your chosen courier if they can collect from your supplier and perform export requirements for you. There are usually restrictions or complexity when a non resident is wanting to be an exporter .
Posted Thu, 10 Aug 2023 11:53:17 GMT by BrianV
Many thanks for the advice. I'd been speaking with a few couriers and had been getting conflicting advice - some wanted EORI numbers, some didn't. I guess I'll go with one of the ones who didn't ! Thanks again. Brian
Posted Thu, 10 Aug 2023 15:56:29 GMT by talhariaz5193 Aziz
Hey there! It's great that you're being proactive about understanding your import situation. Importing for personal use can involve taxes and duties depending on various factors. While DDP usually covers import charges, it's wise to double-check. I'd recommend reaching out to a customs expert or checking with the importing company to ensure you're in the clear. Better safe than sorry! - 
Posted Fri, 11 Aug 2023 10:08:01 GMT by BrianV
Hi talhariaz5193, Many thanks for your post. Sorry, I don't know what DDP is (?) And, I'm very keen to "double check", but to be honest at the moment, I don't really know what I need to check (?) I've tried to speak with a number of couriers but it seems to be virtually impossible to get hold of a human being. I've been exploring this for over a week and so far yours and Customs oldtimer's responses are the closest I've managed to get to any actual advice. Any further advice or direction would be very gratefully received. Cheers Brian
Posted Fri, 11 Aug 2023 13:12:47 GMT by BrianV
Hi This is all getting very difficult. I've managed to speak with one of the major couriers and they've said that they would have to list the Norwegian company as the Sender. Given that the company has clearly stated that they won't take any responsibility for exporting the part, it feels like I may have to fly to Norway to pick the thing up in person. If I did this - Do I have to pass through the Red Channel ? And will I need anything other than the invoice? - The part is priced at NOK2000 (~£150)
Posted Fri, 11 Aug 2023 15:24:11 GMT by Customs oldtimer
Hi Brian V DDP is delivered duty paid so that the seller accounts for duties and taxes in the. Country of destination. This would not apply to you as you as the buyer will be paying the duties and taxes. You do not need an EORI as an individual see HMRC guidance To quote directly ‘You do not need an EORI number if you’re moving goods that are for personal use only’ The courier just needs to declare your name and address instead of the EORI . You only need an EORI if you are a business ( including sole traders) You should be able to get a courier to collect the goods from your supplier . You will need to agree all costs with the courier company. I think the comment from talhariaz5193 Aziz is in response to the original post from Joanna Smith.
Posted Mon, 14 Aug 2023 17:17:20 GMT by HMRC Admin 10
Hi Joanna
I would advise also  reading over this guidance :
Bringing goods into the UK for personal use
Posted Mon, 14 Aug 2023 17:21:01 GMT by HMRC Admin 10
Hi Brian V
I would advise contacting the Customs and International trade helpline on 0300 322 9434 if you have any other issues with your query.
Posted Wed, 23 Aug 2023 11:06:00 GMT by HMRC Admin 20
Hi BrianV,

If goods are imported into UK for personal use by using courier, there are certain thresholds based on the value of the goods.
This has been covered in below guidance.
Tax and customs for goods sent from abroad
If someone brings goods in personal baggage, guidance for this has been covered in below link.
Bringing goods into the UK for personal use

Thank you.
Posted Tue, 28 Nov 2023 11:56:09 GMT by Erich Hoyt
I received a package of books from Japan through Parcel Force but it doesn’t give any information about the origin (sender) or the exact contents or even the total value of the contents. I have been charged VAT plus a handling fee from ParcelForce. Is there a way of looking up that reference number through HMRC (35209295356247005) to find out about the contents and why I’ve been charged VAT? I thought books were largely zero rated for VAT in the UK or coming into the UK. Are there exceptions such as Japan? If I do go ahead and pay ParcelForce for clearance, is there a way to get my money back easily if I have been mistakenly charged VAT if it wasn’t supposed to be charged? Just to be clear, I am below VAT and thus not registered.
Posted Tue, 28 Nov 2023 12:00:22 GMT by HMRC Admin 18

Tax and customs for goods sent from abroad is covered in the link below for guidance:

Tax and customs for goods sent from abroad

Customers can check which rate of duty and VAT the commodity attracts that they have received by referring to trade tariff UK. See link below:

Trade Tariff: look up commodity codes, duty and VAT rates

If customers believes the charges were applied in error, they can request the a repayment using BOR286 form if the parcel was cleared by Parcelforce. See link below:

Report incorrect Customs Duty or VAT on items imported by post (BOR286)

Thank you.
Posted Tue, 28 Nov 2023 16:00:40 GMT by Customs oldtimer
Hi Erich Hoyt Parcel force will have based their charges based on the description and value of goods advised by the sender. If it is not clear the package contains books then If the package does not have any details of the sender and you don’t know who sent the package then I doubt anyone can tell you. HMRC cannot track your package so you will need to go back to parcel force and query the charges. If you think you have been overcharged then you can make a claim NB:If goods are subject to VAT at import it applies even if you are not registered for VAT . This puts imports on the same footing as a purchase from a shop.

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