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Posted Mon, 28 Oct 2024 16:21:31 GMT by umbriagreenheart
Hi, We're an established business in the UK who has already imported goods from the EU before, so we have an EORI code and we know the basics about customs declaration, etc. We want to change the way we operate. Instead of buying the products from EU producers, importing them and selling them in the UK market, we want to: 1) import in the UK the products on consignment from EU producers 2) act as sales agents in the UK market (so we do not own the products, we just move/store/sell them as representatives for the EU producers) 3) be able to send back the unsold goods to EU producers So, how can we easily operate with this new on-consignment business model, avoid paying customs/VAT twice, etc.? Thanks in advance for your help
Posted Mon, 04 Nov 2024 13:34:52 GMT by HMRC Admin 17 Response

Hi ,
 
It is out of remit to offer advice on how and which business models traders can operate on but you can look at below links which explain the types of representation.

If goods are imported into UK, declarations need to be made and importer needs to be declared whether it is buyer or owner.

Please see below links for more information :

Customs debt liability  and : 

3-21Group 3: Parties  .

Thank you .

 
Posted Mon, 04 Nov 2024 15:38:32 GMT by Customs oldtimer
Hi umbriagreenheart Your question is too complex for a forum. You will need to consider not only the customs requirements but also the VAT implications for both yourself and your supplier.I suggest you get some professional advice. What you want to do is possible but it has to be set up correctly . For instance It may be that your supplier needs to register for VAT in the UK if they hold stock here. There are no restrictions on reexport but you cannot get duty refund of any duties paid in the UK unless you apply for and use a customs special procedure. Your supplier will also need to make sure they have the correct procedure in place when they reimport so they don’t pay their countries import duties on the return goods.

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