Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Fri, 03 Mar 2023 11:39:15 GMT by Clearance1
We are a customs agent. We have a client who wants to import a shipment from EU, it is quite high value so there is a large amount of VAT payable. As they are a private individual they are not registered for VAT and will therefore not be able to claim it back. Q - Are we able to act as 'Importer of record' on their behalf, we can then show ourselves as the importer using our EORI/VAT number and will be able to reclaim the VAT ? From reading section 47 of the VAT act, it vaguely does say this is possible but I understand we will need authorisation, what form of authorisation would we require ?
Posted Mon, 06 Mar 2023 15:21:15 GMT by HMRC Admin 17

I would advise contacting the Customs and International trade helpline on  0300 322 9434 .

Thank you.
Posted Mon, 06 Mar 2023 19:36:29 GMT by Customs oldtimer
A private individual who is not VAT registered would not be able to reclaim any import VAT due. Also as VAT is in effect a consumer tax the end recipient is the party the pays VAT without any right to recovery. This means a private importer would need to pay any VAT due as if they had purchased the goods locally. Therefore In the scenario you have described it is unlikely that you would be able to act as tax agent ( not customs representative) as covered by Article 47 to recover import VAT without also accounting for output tax. If you acted as IOR in your own right you would not be able to recover any import vat as you are not the owner of the goods.

You must be signed in to post in this forum.