Under DAP Incoterms 2020 the seller has no obligation to clear the goods for import , pay any import duty or carry out any import formalities so your customer should be the importer and pay the duty. You and your customer should be clear on who is responsible for what and who is paying for what.
You would provide the retrospective evidence yourself by providing the statement on origin wording on a replacement commercial document ie packing list or invoice. You will need to check the origin rule for each product as they may be different to the specific example I gave
When you make a statement on origin you need to keep your own records that the goods meet the origin requirements as HMRC are entitled to verify this at a later date.
If the goods are manufactured in Italy (EU) then they cannot go back to the EU under the trade agreement duty free, as the agreement doesn't cover returned goods. Goods returned to the EU can go back duty free only if you have details of the export declaration when they left the EU to prove they were originally shipped from the EU.
Your transport company is correct - just stating UK origin on your invoice will not suffice. We have a trade agreement with the EU that which sets out what the requirements are to claim the reduced/nil duty on import.
What wasn't made clear in the press coverage is that for UK exporters it does not apply to all goods sent from the UK or even everything manufactured in the UK. It can be quite complex to understand.
HMRC publish guidance here
In short for manufactured goods
1. the goods must be processed beyond minimal processes such as repacking, cutting up etc - there is quite a long list
2. the goods must meet the product specific origin rule - so you need to look up the requirements for 8425 or 8413 in Annex 3 of the agreement.
for 84 25 the rule is
CTH except from non-originating materials of heading 84.31;
MaxNOM 50 % (EXW).
This means that you have a choice of two rules
CTH means everything not UK originating used in the manufacture must be of a different tariff heading to the finished product. You cannot however include non originating products in TH 8431.
or no more than 50% of the value of the EX-Works price of the finished goods can be non UK originating.
3 If your goods meet the criteria you add the statement on origin to your invoice or other commercial document- you will need to use the wording specified . The exporter of the products covered by this document (Your VAT no) declares that,
except where otherwise clearly indicated, these products are of UK preferential origin.
4. Your customer claims the reduced duty on import - the fright forwarder should know how to do this.
You do not need proof of origin from the Chamber of Commerce - you are self certifying.
If you have been charged I assume you have agreed this with your customer as it would be normal for the importer to pay the duty. It may be possible for the named importer to reclaim the duty retrospectively from the Irish Revenue of proof of preferential origin can be provided.
I would take care in relying on a commodity code provided by a supplier. It may be a good starting point but China as do some other countries have a slightly different interpretation as we do in the UK.
You sound as if you are describing typical fees charged by a clearance agent for the services of submitting a Customs import declaration to clear your goods at import and possibly disbursements for any duties paid on your behalf to HMRC. Such charges may be be zero rated for VAT if they relate to supply of transportation or related services connected with an import.
Import duties if applicable are an unrecoverable cost.
You say are using postponed import VAT so there is no import VAT to pay but rather be accounted for by using your Downloaded Postponed VAT statement. https://www.gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat
You should not be able to import using your EU EORI number you should use an EORI starting GB.
If you are the importer of these goods and paid the import VAT then you should also receive a C79 from HMRC proving payment of the import VAT which should be recoverable if you are fully taxable.
If you are making sales/supplies in the UK then it should be your UK VAT number on the invoice to the customer as HMRC say above.
You should be able to find a classification for anything and everything in the tariff schedule. Do not however expect to find products always listed exactly.
You do however need to have as much information about each product before you start - you cannot work from a commercial/invoice description alone. You need to know what the product is , what it does, what its made from etc .
Each section and chapter has notes that will give some guidance as to what the definitions are and what sort of goods should be classified there and also some that shouldn't.
There are also the general interpretive rules (GIR's) that must be read to understand how the tariff works if the commodity code isn't obvious from the heading descriptions.
Once the classification is located you will see the duty rate applicable. goods from / made in China will have the 'all countries' duty rate.
A broker or customs / tax adviser, who has the understanding and experience of the complexities of importing goods, should be able to assist.- they will charge for their services/ expertise but It may save you a lot of issues in the long run..
Slightly different customs procedures apply depending on whether you are airfreighting, sea freighting or using an express parcel or postage service. - so you will need to this check out before importing.
Its not a customs matter as such but the products types you mention may also need to meet safety requirements and be appropriately tested before being admitted or sold in the UK.
HMRC publish a good basic guide on the import process :
Most people employ a customs agent or broker to complete customs formalities on their behalf and they or independent customs advisers can help you understand the requirements.
Commodity codes and duty rates are in the UK tariff. It is your responsibility as the importer to select the correct commodity codes for your goods.
Customs duty and import VAT is payable or accountable at the time of import. Duty & VAT must be paid or secured before the goods will be released. There are mechanisms for postponing the import VAT but only if you are VAT registered. Customs agents usually have accounts with HMRC and can handle the payment for you.
If you are VAT registered you may find you already have an EORI number as HMRC issued them to VAT registered business in preparation for Brexit - An EORI will be in the format 'GB your VAT no followed by 000'
If you still need to apply for an EORI and haven't registered on the government gateway there is an option that you can do this as part of the process HMRC say 'If you do not already have a Government Gateway user ID, you’ll be able to create one when you apply.'
If you already have an account but have lost the details or don't have old emails etc there are options for retrieving those details.
HMRC seem to be making it compulsory to go through government gateway to apply for anything.
Hi Keung C
Imported goods with a value below £135 are admitted with an import duty exemption when the goods are declared for import . VAT is payable/ accountable on the whole value as HMRC have described above.
It is irrelevant to HMRC whether or not you have paid any duty or taxes in another country.
Delivery charges are a commercial matter between you , the seller and the shipping agency.
You may also need to consider whether any import duty will also apply . This will depend on the type of noodle and where they were manufactured and where they are being imported from.