Customs oldtimer

If you are importing into Poland then you need to check their requirements. You may however need to actually clear customs at the first point of entry into the EU if you are driving. You should check that countries requirements. The EU does not have any duty concessions for goods for personal use other than the personal allowance for other goods that you carry . This is generally €300 but you should check their local requirements . It may be possible to make verbal declaration at the border by going through the red channel . It’s not relevant that the goods are not for resale. Duty and VAT is charged on any goods over the allowance

Hi If you are selling goods then the place of supply of services guidance is not relevant as you are supplying goods not services. You need to check https://www.gov.uk/guidance/vat-exports-dispatches-and-supplying-goods-abroad You can usually zero rate goods for direct export so UK VAT is charged at 0%. HMRC cannot comment on taxes in other countries however as I am not an HMRC employee I can provide the below information to assist you. Your customer will then be charged the French customs duty and import VAT. Goods below €150 will not be charged duty . Nor will duty be applicable if the goods are of UK origin ( ie manufactured in UK and meeting the specific rules in the Trade agreement we have with the EU). VAT applies on the whole value.

There is a relief from duty for consignments below £135 . This excludes shipping costs provided the seller separately identifies this. Exchange rates are those used by customs on the date of arrival in the UK. The seller should be registered for UK VAT and charge this at 20% at checkout . You need to check their terms and conditions. If the above applies then there will be no additional charges. https://www.gov.uk/goods-sent-from-abroad For consignments above £135 you will be charged import duty on the goods and shipping and VAT at 20% on the cost shipping and duty. Depending on the carrier they may also charge a fee for calculating the charges and taking payment from you Duty rates are in the uk tariff schedule Chapter 96 covers pencils Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks You will also find a link to a duty calculator in the same place. It makes no difference whether the goods are for personal use or not.

Hi If you previously had the goods here in the UK then you should request returned goods relief . You may need to provide some evidence that the goods were purchased in the UK . All goods are potentially subject to import taxes whether they are personal goods or not. https://www.gov.uk/goods-sent-from-abroad/tax-and-duty If you have paid then you can reclaim overpaid taxes https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

In many cases (but not all for some reason) the details needed for preference are published in the tariff schedule. If you check a hs code, specify an export country and check the origin tab it will say which codes apply . Example below for Benin Prove the origin of your goods You may need provide evidence to prove the preferential origin of your product. Under the Developing Countries Trading Scheme (DCTS) - Comprehensive Preferences valid proofs of origin include: Generalised Scheme of Preferences Form A Origin declaration Declaring your proof of origin CDS Data Element (DE) What you must include DE 2/3 You must include one of the following document codes, as appropriate: 9001 (origin declaration) N865 (Form A) DE 4/17 The data element must include a preference code in the 200 series. There isn’t need to use multiple preference codes but there is usually need to use multiple document codes in DE2/3.

In relation to the two codes you mention it will depend on which trade agreement that the claim is made under and also what proof of preferential origin is presented. So for example U110 would be for a statement on origin for the TCA or JP- UK agreement. 9001 for an origin declaration for DCTS , UK - TR . You may need to use multiple document codes on an entry

Firstly I will cover gifts . Gifts are goods sent from one private individual to another private individual. If they are worth less than £39 per consignment then they are relieved of import vat and import duty. For items purchased from a on line retailer there is a duty but not VAT relief for goods in a consignment below £135 . (This is irrespective of whether the item is purchased as a gift ). The retailer should charge UK VAT on the goods value at checkout . This means there shouldn’t be anything extra charged at import into the uk. Although it is a requirement for sellers to register for UK VAT and charge it at the point of sale some do not comply with the rules or do not send the package correctly so VAT could get charged on arrival. I would strongly recommend you read the retailer’s terms and conditions closely. Excise goods are excluded from this relief so duty , excise duty and VAT will be charged on arrival in the UK.

Yes you can reclaim . In this circumstance it would be an invalidation of an import entry so you need to reexport within 3 months of the original import. You will need proof of the reexport. It would also be worth checking the T&Cs of the retailer who sold the goods to you. https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

Hi NB for anyone reading this the thread which is about goods being exported for repair , this answer refers to goods being imported to repair in the UK. Usually it would be the courier company or post office who would arrange the customs formalities. They would ask you for the information to do this so it’s unusual for Border Force to be asking directly . As the goods are UK goods you should ask for returned goods relief and if requested provide some proof of purchase in the UK. As the phone was carried out of the uk in person the proof of prior export won’t be available.

Hi I answered based on your comment about the goods being subject to further processing in the EU. The UK and EU preferential trade schemes are entirely independent of each other. Just because the goods are Nigerian origin it does not automatically mean reduced duties in either territory. There are also separate proof of preferential origin requirements for the EU GSP scheme and UK DCTS scheme that must be supplied by the exporter in Nigeria. By developing countries preference do you mean the they have been imported into the EU under the EU GSP scheme? If so and the goods have been customs cleared in the EU then no they cannot then be brought into the UK under the UK developing countries scheme DCTS and get the reduced duty rates. Standard uk duty for ‘all countries’ would apply.