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Posted Thu, 13 Jul 2023 16:02:41 GMT by Inesa Z
Hi All, We are UK based business producing packaging materials and labels. Two months ago we have sold some goods under DAP INCO terms to the customer in Malmo, Sweden , UK export entry for UK-SE shipment was " permanent export CPC code 1000001 . Goods been delivered , inspected , quality issue has been identified and goods rejected as " not suitable due to the quality issue" . Our company has agreed to take goods back to UK at our cost as "full return" , Incoterms for return have been agreed FCA Malmo ( from customer's warehouse ) . Our Swedish customer has issued Return invoices clearly specifying reason for the return and arranged Export Entry at EU side ; We agreed SE-UK transportation cost with our haulier £3500 per trailer and instructed them to collect cargo from customer's warehouse and bring it back to UK . Cargo has been shipped as " unaccompanied trailers on the ferry " to arrive via Immingam Port in UK, once trailers have arrived to Immingham Port we have faced several issues with our customs broker in UK . We supplied our UK Broker with the copy export entry , original invoice , return invoice and explanation to arrange import as “ return to claim relief from Import VAT and Duties under RGR" - firstly our broker was insisting on adding full transportation cost £3500 per trailer to the value of the returning goods as it was "pre-CIF" shipment. Could you pls comment on this . I am aware that this is correct procedures for the normal permanent import but how it to be applied for the returning goods , pls ? -secondly , our UK Broker has processed Import Return under CPC 6110F03 and full Import VAT amount appeared on the Import declaration. Once we pointed it to them they firstly advised that it happened because additional code "1RV" has not been entered together with CPC 6110 F03. But later they informed us that CPC 6110F03 was incorrect and CPC 6110 F05 should have been used instead. Could you pls confirm if CPC 6110 F05 is the correct code . -and last question is how to correct import declarations processed under CPC 6110F03 to claim RGR Relief on Import Vat ? is there a special form or we cave to contact a specific HMRC team to get resolved and corrected. Thanking in advance for your advise on this matter,
Posted Wed, 19 Jul 2023 08:32:43 GMT by HMRC Admin 8
We would advise contacting the Customs and International trade helpline on 0300 322 9434 if you have any other issues with your query.
Thank you.
Posted Wed, 19 Jul 2023 08:55:08 GMT by Inesa Z
Hi , Is there an email address for Customs and International trade team , pls ?
Posted Wed, 19 Jul 2023 09:16:58 GMT by Customs oldtimer
Hi Standard method 1 valuation can’t be used for returned goods as there is no sale. The value must therefore be determined by use of one of the other valuation methods. Check out the working out the customs value of your goods webpage on .gov website. Even if you think the value declared is too high there still shouldn’t be any duty to pay. You can usually only claim import VAT relief if the exporter and importer are the same and the goods were not zero rated at export. Most companies will zero rate an export for UK VAT . So you may not be eligible for VAT relief at import in any case. Again if you have paid VAT then you should still be able to reclaim it though your VAT return as a C79 will be generated . Is there any reason why you can’t recover the import VAT through your VAT return. This is easier than getting the entry amended. I am also surprised that postponed VAT was not used as means of securing the VAT amount. If you do insist on amending the entry then you can ask your agent to do this. If duty has been overpaid a c285 must be submitted however note the wording of the notes to reclaims reproduced below with regard to import VAT. If you are a VAT registered business, you must not use form C285 to claim for repayment of overpaid VAT, any adjustment must be made through your VAT return. Adjustments to a VAT return are subject to normal VAT rules
Posted Thu, 27 Jul 2023 13:35:49 GMT by HMRC Admin 8
Unfortunately there is no email contact with the CIT team, contact can be made online or phone:
Imports and exports: general enquiries

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