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Posted Thu, 19 Sep 2024 15:18:00 GMT by Alastair Dent
I am buying some stairs from a Dutch supplier and will go & pick them up myself. All the help pages I can find only deal with the situation where a seller in the EU exports to the UK (and therefore arranges delivery, etc) Since I am importing these myself, can I pay the UK VAT myself as a personal import and then the Dutch company's invoice should not show any VAT? Is that the correct way to do it?
Posted Thu, 26 Sep 2024 20:51:06 GMT by Customs oldtimer
Whether you collect or your supplier arranges transport the goods still need to be declared for export from the Netherlands and declared for import into the UK.the seller can still be the exporter if they are willing to do so. If the supplier is VAT registered in the Netherlands it is likely they will need to charge you Dutch VAT as they won’t have any proof of export. I If you are importing for personal use or commercially you can declare in the UK using the online simple declaration( this only applies if you can meet the conditions including the restriction that this can only be used for goods up to £2500). https://www.gov.uk/guidance/bringing-commercial-goods-into-great-britainin-your-baggage
Posted Fri, 27 Sep 2024 15:27:46 GMT by HMRC Admin 19 Response
Hi,
It is difficult to comment on the VAT rules of a different country.
There would be specific rules for a Dutch company exporting goods and if these rules are met then they would be able to zero rate the export of the goods to the UK. When the goods arrive in the UK then there will be import VAT charges to pay on the goods. You can see guidance here:
Paying VAT on imports from outside the UK to Great Britain and from outside the EU to Northern Ireland
You would need to contact the Dutch company regarding the liability of the Dutch VAT and the rules which they would have to follow in order to treat this as a zero rated Dutch export.
Thank you.
Posted Sun, 13 Oct 2024 08:49:32 GMT by Josie Connar
Hi, I recently went on holiday and bought a few ornaments from a souvenir art shop for myself. I asked for them to be posted back to me to save the worry they would break in my suitcase. The total amount I paid was £615. I need to reiterate these were not a gift not for resale they were for me. I’ve just received a letter requesting £137 for import VAT and a duty charge before I will receive them. If they are solely for my use is this correct?
Posted Fri, 18 Oct 2024 09:41:51 GMT by HMRC Admin 21 Response
Hi Josie,
Goods of this value will be subject to import VAT then they enter the UK for personal use.
Please see the guidance below:
Tax and customs for goods sent from abroad.
Thank you.

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