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Posted Fri, 29 Dec 2023 16:59:07 GMT by Alex Monaco
Hello, I'm seeking clarification on recent courier issues related to charges. I manage an LTD company with both an EORI and VAT number, primarily importing from various EU countries. While most transactions go smoothly, there have been occasional challenges. With DPD, an imported parcel from France included the full EORI number from my supplier. Despite promptly paying the VAT upon DPD's request to avoid parcel return, I observed that the same shipment was processed twice. The first processing was under the company EORI number (VAT not paid but displayed on HMRC monthly statement), and the second was in my name with VAT paid to DPD. It seems I may have been charged the VAT twice. What course of action would you recommend in this scenario? When importing from France through Le Post and subsequently handled by Parcel Force, the shipment details and invoice from the supplier include the necessary information. However, with Parcel Force, the process is unidirectional, requiring me to wait for a physical letter (in 2023) containing the tracking and parcel reference numbers, which I then pay online. Previously, the VAT and a £12.00 clearance fee were paid until recently, where a new letter indicates a substantial increase in the clearance fee to £25.00. Parcel Force attributes this to HMRC setting the custom duty, VAT, and clearance fees. I find it concerning that shipments are not booked under the company EORI number with Parcel Force. Is this standard practice, and can anything be done to ensure VAT payment using the EORI number? Could you confirm whether the courier company or HMRC establishes clearance fee rates? Much appreciated for some kind of clarification in regards to the above issues. Thank you 
Posted Tue, 02 Jan 2024 15:42:56 GMT by Customs oldtimer
Hi Alex Monaco Firstly I don’t work for HMRC but I can answer your questions. Clearance fees are not set by HMRC, these are commercial rates applied by the couriers / Parcel Force. Taxes and duties are set by the Treasury and administered by HMRC . These are set out in the UK tariff schedule. If your EORI is provided then this should be used by the couriers to declare the goods in the company name. An EORI is however an importer registration number and cannot be used to pay or account for taxes / duty. If duty / import VAT is due the couriers may use their credit account with HMRC and charge you what they have paid on your behalf. If you are VAT registered then the import VAT may alternatively be posted to your PVA account if requested. If you believe that you have been charged VAT to your PVA account as well as paying the courier the import VAT then I suggest you go back to the courier and get the duplicate transaction amended. You can only usually recover import VAT paid if you have a C79 from HMRC. The C79 is issued electronically and available in your company government gateway account. I suggest that you check the parcel force website for details of their charges. As I understand it there is a different charges depending on the value of the consignment. The reason being that a more complex customs declaration is required for goods over a certain value.
Posted Wed, 03 Jan 2024 00:00:12 GMT by Alex Monaco
Hi , Much appreciated for your response. As you have mentioned,I have found out that one courier has different charges if the Invoice value is over €1,000.00. Previous shipments were over € 1,000.00 but the clearance fee was the same, so it could be possible they have increased their rates not too long ago perhaps , not really sure but at least I know where to stand now. I can see that not all the couriers use the EORI provided , so it is really catch 22. Yes,the Ltd company is VAT registered and has the EORI number in the company name too. In regards to been charged VAT to the company PVA account as well as paying the courier the import VAT , I have checked again and it is definetily a duplicate . I have tried to contact the courier before did not have any luick, I will try again. Thank you for all your help, much appreciated. Alex
Posted Wed, 10 Jan 2024 16:07:27 GMT by HMRC Admin 20
Hi Alex Monaco,
You will need to contact DPD to check if the customs charges on the shipment has been paid twice or once.
If the import was done on company’s VAT/EORI by DPD it will be recorded on a C79 and if it was postponed using PVA by DPD for the trader, it will be recorded on PVA statement.
In either of these cases the VAT will be required to be adjusted on the VAT return. 
If VAT has been paid twice please have a look below guidance:
How to apply for a repayment of import duty and VAT if you've overpaid (C285)
And if the VAT has been underpaid please check below guidance:
Apply for a voluntary clearance amendment (underpayment) (C2001)
You will need to check with Parcel force about their processes and charges/fees.
For commercial imports business EORI should be used regardless who is handling the declarations and delivery.
If business EORI is not used, VAT registered trader will not be able to claim import VAT on VAT returns. 
Thank you.

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