Customs oldtimer
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RE: DCTS
It theoretically possible but extremely difficult in practice. Firstly the DCTS statement of preferential origin cannot be reapplied by the EU seller. The agreement only allows for the statement on origin to be made out as below: Conditions for making out a proof of origin ‘A proof of origin must be made out by the exporter operating in a beneficiary country’ This is in the agreement and Notices that have force of law relating to the DCTS. The legislation says “Goods may be stored, and consignments split up by or on behalf of the exporter, in a transit country or territory provided the goods are at all times under customs supervision in the transit country or territory.” Therefore it is only the original exporter from the beneficiary country who can make out a replacement proof of origin under DCTS. -
RE: VAT recovery charged by Courier
Hi The courier company is only paying the VAT to HMRC on your customers behalf. If your client was named and the importer your client should therefore have a C79 available for download in their CDS account . -
RE: Irish owned machine sent to UK for service (vat on parts or not?)
Ok that’s much clearer. So you are making a supply in the UK to an Irish customer rather than a direct export to Ireland. The goods will only be exported after further processing to repair the machine. You can only zero rate UK VAT if the conditions for zero rating for export are met and you have proof of export from the UK . As the goods are for incorporation / processing prior to export there are additional conditions. Have a look at VAT notice 703 Paragraph 3.6 Conditions for zero rating goods for export after processing or incorporation. You should therefore make sure that you can get the correct proofs of export before agreeing to zero rate the sale. -
RE: Irish owned machine sent to UK for service (vat on parts or not?)
Hi Your enquiry isn’t entirely clear. You have not said where you are sending the goods from. Is this a UK supply from a UK company or an import into the UK? What do you mean by ‘There is a self declaration in place with UK customs’? Is the ‘end user’ the machine owner in Ireland or the repairer in Scotland? -
RE: Apply for EORI and CDS without UK VAT
You do not need a VAT registration to obtain an EORI number as an EORI is a. Importer exporter registration number only. When you do become VAT registered you will however need an EORI number connected to your VAT number. There is no requirement or reason for you to register for CDS if you are not VAT registered . Registration for CDS is usually for the purposes of a VAT registered business accessing their financial dashboards. You cannot use postponed VAT accounting unless you are VAT registered. You will need to pay any import duty and import VAT at import or via your customs agent. -
RE: Import duties applied to shipping when goods value incl VAT below threshold?
The customs duty is relieved for goods that have an intrinsic value below £135. That applies to the goods only, excluding any UK VAT or postage/ shipping costs . Please bear in mind that If the goods are purchased in foreign currency then a monthly UK customs exchange rate is used to convert to GBP. If you have purchased in GBP then this is not applicable. The overseas seller should be registered for UK VAT and UK VAT should be charged by them on the total value of the not just the intrinsic value of the goods. At import special customs procedures should be applied for these low value goods meaning there should be no additional charges as the goods are relieved of duty and VAT has already been applied by the the seller. Goods with an intrinsic over £135 will be charged duty on the costs of goods plus costs of packing/ shipping etc ( this is the value for customs) .Import VAT is applied at import based on the value for customs plus the duty. The overseas seller has no requirement to add UK VAT to such consignments. Normal customs procedures apply to these. It sounds like whoever has made the customs declaration for you has either been provided with incorrect information on the goods, or value , or has declared the goods incorrectly so I suggest that you go back to them in the first instance. If you believe you have been overcharged then you can submit a duty reclaim on a C285 or ( BOR 286 if by post) -
RE: How to be fully compliant when importing goods from China with DDP terms?
Hi The arrangement you have described with the freight forwarder acting as importer in their own name is highly unusual unless they are also sales agents . It would be more typical if they were acting as indirect customs representative for the Chinese seller or more commonly representative of the UK buyer. As a representative they would still need to use their EORI, it does not make them the importer. We do not have a definition of importer of record in the UK legislation. You really need to check exactly what has been or is being agreed contractually as DDP can be interpreted quite differently particularly by sellers and buyers. Only when you fully understand the agreement and responsibilities of the various parties will you understand what is required from a tax / VAT perspective . DDP looks like the easy option for the buyer but you should also consider other Incoterms where you have control of the customs declaration and import taxes. Most frequently the seller is only agreeing to pay customs duties but not taking responsibility for the customs clearance and being the importer. Overseas sellers may not understand the UK VAT implications so the buyer is named importer and responsible for the import VAT particularly if they are VAT registered in the UK. To take one scenario, If you are not named as importer and have no contractual agreement with the freight forwarder then you would have no right to any import documents ,sight of duty payments etc as these costs should already be included in the DDP price. If this is the case you are not importing goods the seller or their agent is. -
RE: Returning repaired item to UK customer
Any goods arriving in the UK would be subject to duty unless one of the specific procedures is requested. Goods are not usually automatically granted duty relief based on notes on an invoice In the case of goods being exported / reimported after repair details a re on the . Gov website - www.gov.uk/guidance/apply-to-pay-less-duty-on-goods-you-export-to-process-or-repair. For infrequent users the authorisation by declaration is all that is needed so it may be the communication of requirements to who ever you have used to import the goods into the UK. -
RE: EORI number
A private individual does not need an EORI number to import. An EORI is just an importer / exporter registration number and is not a requirement for setting up a business An EORI number is however needed when the import is for a business therefore it would be expected a business has a UTR. If you are buying goods and selling them for a profit then you are a business see the HMRC guidelines on the . Gov website- set up a business. There is also guidance on setting up as a sole trader . -
RE: Swiss VAT on Swiss Goods used in Switzerland invoiced to UK company
If you incur local VAT for goods supplied to you overseas this is outside the scope of UK VAT . You will need to check with the Swiss authorities if they permit reclaim of VAT and if so what their procedures are for overseas companies .