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Posted Fri, 05 Apr 2024 18:21:06 GMT by Jamie Hughes
Hi everyone I am a limited company registered in the UK and VAT registered selling resort wear. We have just consolidated our warehouse operations into a single warehouse based in the Netherlands. When we sell to a UK B2C customer via our website we collect VAT at the point of sale and declare this on our VAT return. When the goods are shipped to the customer they are sent DDP (Delivery Duty Paid) which means we are liable for all costs to their front door. Given we declare the VAT at the point of sale is it right that we also suffer import VAT via our shipper (DHL). Can we reclaim import VAT suffered on the transaction of we demonstrate that we have already collected the VAT at the point of sale? Sorry for the long pretext, all very confusing! Any advice would be much appreciated!
Posted Wed, 17 Apr 2024 15:41:37 GMT by HMRC Admin 2 Response
Hi,

Can you confirm if the sales of goods are below the value of £135?

If the goods are below the value of £135 then you would account for the VAT on the sales but there shouldn't be any import VAT/duty charges at the border.

Thank you.
Posted Thu, 18 Apr 2024 07:36:19 GMT by Jamie Hughes
Hello Thank you for replying. The value of the goods varies, typically the value of is above £135 but can fall below if the order relates to sale pieces. Thanks! Jamie

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