Customs oldtimer

As a private individual you definitely don’t need an EORI number to import into the UK. The customs declaration should instead just mention your name and address. Goods are customs cleared by a customs agent so it is they who will notify you of the charges due . There will be customs duty and import VAT. Check with the seller what arrangements they have for customs clearance in the UK. You may find you need to sort out the UK customs clearance agent yourself.

Hi Presumably you cancelled your EORI number because you no longer need it because you do not intend to either import into the UK or export anything out of the UK. If that is the case then you do not need access to the CDS dashboard on your Government gateway account. As recommended by HMRC Admin 20 double check your EORI has been cancelled. If you have cancelled your EORI number and need to import or export then you will need to reapply and get a new EORI number. You will not get a previously issued number back.

Hi AB This isn’t a question HMRC can answer for you. You would perhaps be better researching some international home removal companies who will bring a truck to you . These companies specialise in relocation and can handle all the customs requirements for you.

Hi LM You were asking about where there is mention of the requirement for establishment for customs purposes is in the law. Unfortunately it’s in bits scattered over the TCTA 2018 schedule 1 https://www.legislation.gov.uk/ukpga/2018/22/contents CIDEER 2018 part 1 regulation 3 and part 4 chapter 2 Section 1 https://www.legislation.gov.uk/uksi/2018/1248/contents A GB EORI or VAT number doesn’t indicate that the importer is established as they can also be given to non uk businesses.

You can do this and get . It’s a variation on inward processing known as prior export equivalence. It is a bit complicated so you may be best advised to get some professional help to get set up.

My understanding is the C79 is the monthly certificate for VAT paid at import used to confirm the amount of VAT to be applied to the next VAT return and reclaimed as applicable. Most short straights road shipments are pre arrived not just pre lodged under GVMS. A pre lodged , not arrived entry would not not usually generate a duty or tax payment and therefore there’s nothing to add to the C 79. A pre lodged entry times out after 30 days if it’s not arrived meaning its cancelled and no declaration has been made for the goods. You might find this guidance useful. https://www.gov.uk/guidance/making-a-full-import-declaration Many UK VAT registered businesses now declare the VAT via postponed VAT accounting rather than pay the VAT and reclaim with C79 information.

Hi The duty free allowance for other goods in your baggage is £390 so as you would exceed that amount duties and taxes will be due. To claim nil duty rates for goods of EU origin you do need additional proof for goods over £1000 . There guidance on this here https://www.gov.uk/bringing-goods-into-uk-personal-use you may however find your goods are duty free from any country so this wouldn’t be needed. A chess board / game would usually be classified for customs as toys or games not art work which would be standard 20% VAT. There’s no distinction between the items being handmade or mass produced. It is a matter of choice whether you use the online declaration service or make an oral declaration at the time of arrival. The advantage of the on line declaration is that you won’t have any delay going through customs. It may also be worth checking with the supplier or German customs if you can reclaim the German VAT as a retail export.

Hi Instead of using a CARNET you can use the temporary admission scheme. However this only apply to uk imports and reexports. You will still need customs formalities to get your goods out of Germany and back again without payment of German taxes. You will also need to find a third party customs agent to make those declarations for you which will come at a cost. https://www.gov.uk/guidance/apply-to-import-goods-temporarily-to-the-uk-or-eu If you do sell your goods a further declaration is needed to pay any taxes owing on the now permanent import. It may also be possible to to sell goods whilst using a Carnet but I would recommend checking what the process is with the carnet issuer. You would still need to make a customs declaration to free circulation for anything sold in the UK and pay any duty and taxes.

Hi Firstly an EORI is simply a registration number for an export or import by a business. It isn’t the only thing needed for a successful export or import. You do not need an EU EORI as a UK exporter. You would use your UK EORI for the export declaration from the UK . Only the EU importer needs an EU EORI. This would normally be the purchaser / your customer and be declared on the EU import declaration. You only need an EU EORI if you are intending to be importer in the EU yourself instead of the EU purchaser . If you did need an EU EORI you would apply to the first country you import into. You also need to be aware of the additional responsibilities and complexity required as a non EU resident importer.

The customs charges are likely to be made up of customs duty , import VAT and any charges from the courier. Customs duty ( if applicable) is charged on the cost of goods plus transport costs . Vat is charged on the total including any duty . The couriers rate is a commercial rate . The first step is to check with the courier who notified you of the charges. It’s also worth checking with the terms and conditions of the retailer on responsibility for charges. Information on customs charges are below. There is also information on how to reclaim if you think you have been charged too much. https://www.gov.uk/goods-sent-from-abroad