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Posted Thu, 06 Jul 2023 10:10:44 GMT by Svitlana
Hello! I received a parcel from a country outside the EU. This was goods for sale in the UK. The goods are specific, the VAT and customs duties are 0. Together with the parcel, I received a customs declaration on the CN23. How do I know if these goods have been cleared at customs in the UK as business or personal use? How can I checked it?
Posted Fri, 07 Jul 2023 08:23:02 GMT by Customs oldtimer
If you have received the parcel then it will have cleared customs. The CN 23 is completed and attached to the parcel by the sender. Any duty and taxes due will be based on what is written on the CN23. Assuming that the information on the CN 23 is correct then there are various reasons why you have not paid any duty and tax. 1.This may be because charges were paid by the sender. 2.The goods may be be if a type subject to zero rate vat and duties. 3.Some sort of duty relief has been applied. There isn’t really a difference between private and commercial imports in terms of duty and tax payment. It is irrelevant whether the goods are for resale or not. Only genuine gifts below £39 between two private individuals are totally relieved of VAT and duty. There is also a duty relief for goods below £135 but VAT is payable (if the goods are subject to VAT). If the goods are a retail purchase then the seller will include the VAT in the price paid . If you are a business the sender should show your VAT number if you have one on the CN23.
Posted Fri, 07 Jul 2023 20:51:34 GMT by Svitlana
Thank you!
Posted Thu, 13 Jul 2023 08:33:05 GMT by HMRC Admin 20
Hi Svitlana,

I would advise contacting the Customs and International trade helpline on 0300 322 9434 if you have any other issues with your query.

Thank you.

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