Customs oldtimer

Hi You would need to check with Italian customs. You will likely need to find a customs agent to act as your indirect representative as you do t have any business establishment in Italy.

It irrelevant who sells the goods. To claim preferential origin the goods must qualify under the UK- Japan trade agreement or the CPTPP agreement. The exporter must provide a statement on preferential origin ( wording is in the agreement) under UK Japan trade agreement. Under CPTPP the exporter, producer or importer can provide a statement on origin. This must contain the specific details and wording set out in the agreement. The best place to look for requirements is in the UK trade tariff for your particular goods an use the origin tab.

For items below £130 then it is correct that eBay as the platform should add UK vat. No additional charges should be made on arrival. It maybe that the seller who sent the package didn’t make this clear to DHL such as identification of the eBay UK VAT number or not correctly stating the VAT exclusive price. If DGL are basing calculations on £156 this looks to be what’s happened. If the purchase wasn’t in GBP then then the current customs exchange rate may take the goods over £130. Firstly go back to DHL with evidence of prior UK VAT payment . Failing that you can reject the package or pay what they ask and claim a refund from customs.

If you are reporting more than a few lines you should request an amendment to your authorisation to use a spreadsheet . This way you don’t need to fill in line by line but just attach a spreadsheet ( or output from whatever method you use to record your IP imports and reexports ) .

Procedure 23 is a UK export procedure for when you have an intention to reimport the goods into the UK unaltered. When you reimport under returned goods relief you use the procedure 23 export declaration details to prove the goods were previously exported. You can’t import more than was exported but there is no obligation to actually reimport the goods .

Hi If the package was sent by post it should end up with the UK postal service. If they had received the package from the US you should have been notified if charges were due. If this happened and the charges were not paid the post office would return the package. Goods are not physically held by customs but by the postal service.

To answer your question on declaring the import this is not something you can do yourself unless you have specialist software. There is no link to provide. How the import declaration is made will depend on how you intend to import the goods. Importing by freight has different requirements to importing using a courier and again something different by post. As I mentioned in my earlier post the courier or post office will arrange the customs clearance. If you import by freight you will need a customs clearance agent.

Hi Sanjay Harry When goods come into the UK it’s assumed that the goods are being imported for the first time. HMRC have no way of knowing that goods have previously been exported and returned unless proof is provided. Import duty and import duty will be due. This is entirely separate from any other taxes you pay. The proof would be evidence of the export declaration out of the UK . You should be able to get this from whoever made that declaration for your goods. Alternatively proof of purchase in the UK may suffice.

Hi Bikerbear There are specific rules on how goods being imported are valued. Goods from Guernsey are not subject to customs duty but there will be import VAT. You will also find a specific section relating to second hand goods etc. https://www.gov.uk/government/collections/working-out-the-customs-value-of-your-imported-goods If the item is a gift or you pay a nominal amount then the value should reflect a reasonable market price. HMRC do not accept nominal values.

Hi I am not from HMRC but usually it would be the customs declaration made by UPS that HMRC requires to be correct and subject to amendment if incorrect. The invoice from UPS for their services would be a commercial matter and not something HMRC would need to be amended. If UPS are also paying customs duty on your behalf they would also invoice for that, but again this is a commercial arrangement. Do you mean you are withholding payment to UPS until they rectify the customs declaration? And this is why UPS are threatening legal action?If so this is also a commercial matter. You do need to identify why UPS are not using the invoice values or commodity codes being provided to them. Do bear in mind how the value for customs is determined. E.g there will possibly be additions for the cost of getting goods to the UK , and if invoiced in another currency the value will be converted to GBP using a customs exchange rate. If incorrect commodity codes have been used but there is no impact on duty payable then HMRC post clearance team do need to be notified. Whilst ideally UPS should do this if they haven’t used the commodity codes you have given them you can also do this yourself. Similarly with any over or underpayments. Perhaps one of the HMRC Admins can provide links.