Customs oldtimer

Hi You may find it useful to understand the basics of what VAT is. https://www.gov.uk/how-vat-works 1. No your PAYE salary does not count towards your VAT registration threshold. 2. The VAT threshold is calculated on your business turnover. Guidance is available here. https://www.gov.uk/register-for-vat VAT is not a tax on profit . VAT (Value Added Tax) is a tax added to most products and services sold by VAT-registered businesses. Your business profits will however contribute to your taxable income for income tax purposes.

Yes https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285 There is a different process if your import was by post https://www.gov.uk/government/publications/vat-customs-dutyimport-vat-relating-to-imports-by-post-bor286

To reclaim the duties you will need to have a revised commercial invoice or other commercial documents with the statement on origin including their REX number . It is the statement that HMRC will need as the proof of preferential origin. This is stated in the annex 7 of the agreement. https://www.gov.uk/guidance/proving-originating-status-and-claiming-a-reduced-rate-of-customs-duty-for-trade-between-the-uk-and-eu

Hi If your EORI number contains your VAT number then it will most likely be linked. If you applied for an EORI number before you registered for VAT then it’s unlikely to be linked unless you have specifically asked for it to be linked. If you have questions about your EORI then there is an on line form Link https://www.gov.uk/eori/get-help

Hi Just to add. If you are making or buying goods to sell at a profit then that is considered a business as a sole trader not a private seller. A private seller is someone selling off their own possessions/used goods. Only VAT registered business can charge VAT .

Presumably you are aware that transfer of residence relief does not include alcohol. https://www.gov.uk/guidance/transfer-of-residence-to-great-britain There are some personal allowances but only if you are physically bringing the goods yourself. At 60 bottles you would be well over the allowance. https://www.gov.uk/bringing-goods-into-uk-personal-use/arriving-in-Great-Britain Duty rates for goods are here: Your goods are likely to be subject to excise duty, customs duty and import VAT. https://www.gov.uk/trade-tariff

I would suggest that you get the entry amended . The clearance should have been done in accordance with your requirements and instructions. If you don’t do this you risk having a VAT cost. Presumably your customer is the owner of the goods being repaired meaning that you would not meet the requirements for import VAT recovery. The rules on import VAT recovery apply to both PVA and when you physically pay the VAT at the time of import. To quote from HMRC guidance: When you can account for import VAT on your VAT Return You can do this if: the goods you import are for use in your business and you have the right to dispose of them (usually as owner) you include your VAT registration number on your import declaration This is in the following guidelines. https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return

CDS or Chief refer to the HMRC system that was used to declare the goods. CDS is the current system and Chief is the old system . Claims for mail order returns can only be made within 3 months of the date of import. If your import was within the last 3 months it will be CDS.so you would use the c285 CDS claim. The MRN is the import reference number so will need to get it from UPS in your case.

Australia doesn’t have VAT but does have GST so it is possible that local taxes have been applied which would add to the goods value. If the VAT was definitely UK VAT as should be the case then it is possible to make a reclaim . The issue has likely arisen because of the way the sender has declared the goods. If they have just shown a tax inclusive value then that may have been taken as the value of the goods so duty and VAT would be applied at import. The claim for postal imports is a BOR 286.

Hi Andrew Reed The UK does not use the REX scheme . REX numbers are only issued to EU businesses to use in statements on origin when exporting to GB. The statement on origin should only be issued by an exporter and not used for domestic GB transactions. Instead you need to get suppliers declarations from your UK suppliers.Details in the below guidelines. https://www.gov.uk/guidance/using-a-suppliers-declaration-to-support-a-proof-of-origin These declarations then provide evidence you keep in your records for you to issue your own statement on origin referencing your own EORI.