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Posted Fri, 18 Jun 2021 22:17:01 GMT by 2ndlifeofwatches
Hello, I am a sole trader, non-VAT registered, I sell second-hand watches on ebay. Sometimes I have sales to EU. My question is do I need to have a EORI number and also do I have to make a Customs Declaration in CDS? So far, I have simply attached a commercial invoice and customs declaration to a parcel. Also do I have to register to IOSS? I have not found a clear information anywhere. Can someone explain me, please, what I must to do when I want to send a second-hand watch (worth up to £150) to EU? Thank you for any information in advance.
Posted Mon, 26 Jul 2021 12:41:35 GMT by HMRC Admin 2

From the information provided, you will need to register for an EORI number as you are moving commercial goods between Great Britain and any other country including the EU. Please refer to the following guidance:

Get an EORI number

Under international postal agreements, the sender must complete a customs declaration (form CN22 or CN23), which will be fixed to the package in most cases. The declaration includes a description of the goods, their value and if they’re gifts or commercial items. Any Post Office abroad should be able to give advice to the sender. Please refer to the following guidance:

Notice 143: a guide for international post users

We can’t comment on EU matters, however, you may find the following guidance useful:

Taxation and Customs Union: IOSS

Your VAT obligations in the UK & EU

Thank you.

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