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Posted Tue, 08 Dec 2020 20:43:16 GMT by Javier23%
A foreing company, based in Spain, supplies Non control goods to a UK client (UK Company). The contract between both parties shows that the Spanish company has to provide a Delivery Duty Paid (DDP) service. I have the following questions: 1. Spanish company sells goods to a UK company under DDP - selling price X (which includes all costs incurred by the Spanish company arising from the import). The cost of the goods to the Spanish company (manufacture OR purchase costs) is Y. Carriage, freight and insurance costs Z. Question - what is the custom's value - is it X or (Y+Z)? In case the answer is (Y+Z) - Does the Spanish Company need to issue two invoices (1) For an (Y+Z) value, which it will be shown at the Customs and (2) Invoice for the selling price X - which will be given to the final client? What about the details regarding ownership of the goods? May this also make a difference? For example: - a. If the Spanish company owns the goods up until the point that they are given to the UK company, then it would make sense here that the Spanish company has in fact imported the goods to themselves and the final supply is being made in the UK from the Spanish company to the UK company. In this case it would make sense that the cost of the goods (ie Y) is the amount used for the customs value? b. If however the UK company owns the goods on arrival in the UK (although the Spanish company is liable to the duty), then there is an argument that the price that they paid, ie the sales price X is the custom's value? Thanks again for your time and support.
Posted Thu, 07 Jan 2021 12:16:56 GMT by HMRC Admin 2

The customs value of the import will be all costs up to the place of introduction to the UK. This is the selling price less any potential UK import taxes and transport costs in the UK. For customs valuation purposes the actual ownership of the goods is not a factor.

Post transition the UK continues to operate under WTO valuation rules as does the EU.

Public notice 252 gives more guidance on valuation rules for customs purposes:

Notice 252: valuation of imported goods for customs purposes, VAT and trade statistics

Thank you.
Posted Sat, 10 Apr 2021 07:26:42 GMT by Edwardtruji85
Hello, We are a EU based company, I have been assigned a UK VAT and Eori number. I wish to continue doing the import of my goods to the UK, can I act as importer and exporter from Spain but declaring to my EORi and UK Vat number? My UK VAT and Eori number starts from GB, thus I could be doing this? SAME COMPANY Spanish Vat and eori number (ES) exporting goods to UK vat and eori number (UK) under the same company? Can this work Please.
Posted Tue, 13 Apr 2021 08:55:25 GMT by carol conway
I think you may need an indirect customs agent in the UK as you do not have a place of business in the UK, they will tell you which EORI to use.

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