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Posted Mon, 05 Aug 2024 15:54:02 GMT by Importnewbie
Hi, I am considering purchasing goods from China for onward sale in the UK. The seller in China has confirmed they can send DDP and for this reason the goods are more expensive to purchase. They have confirmed they will send these goods to a clearance company in the UK who will deal with the duty/vat and then deliver to me once cleared. The seller will only provide an invoice to me which shows how much I have paid for the goods and not any duty or vat that they or their clearance company have accounted for in the UK. I will not be VAT registered anytime soon so not worried about accounting for VAT. My question is; 1)As someone who has purchased goods under DDP terms am I then absolved of any responsibility of import duty and VAT or would I have to prove that Duty and VAT have been declared/paid if an enquiry is opened? 2)If there is more to consider please advise. Thank you
Posted Tue, 06 Aug 2024 07:20:33 GMT by Customs oldtimer
The legal liability for a customs debt always lies with the person named as the importer irrespective of who physically pays those duties to customs. As it is very difficult under UK law for a Chinese exporter to be the importer in the UK it is probable you will be named as the importer. It’s unlikely you will be given any sight of how much duty/ VAT is included in the price you pay as its unlikely they will want to break down how they made up the DDP price. You need to ask your supplier: 1. Whether you will be named as the importer. A clue is you may be asked for your EORI number. 2. Whether they will pay the import VAT as well as the import duty. 3. Whether they will actually deliver to your premises- this often gets ‘ forgotten’
Posted Thu, 08 Aug 2024 11:25:35 GMT by HMRC Admin 25
Hi 
The person or organisation who made the customs declaration for the imported goods is the debtor.
This means that they are liable for the customs debt.
If you are the declarant but use an agent or representative to make a customs declaration on your behalf, they may be liable depending on the type of representation.
A DDP is an agreement between two or more parties for customs matters, you’ll need to confirm in writing the terms and conditions of your representation and keep a copy of this agreement for your own records. 
Please see below link for more information.
Customs debt liability
To find what you or your business may need before you hire someone to act directly or indirectly on your behalf.
Check what you need to consider before getting someone to deal with customs for you
Thank you. 
 

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