Customs oldtimer

Hi VAT is country specific so you need to understand requirements and rates applicable in each country where you trade. The EU does have common rules. The EU has specific threshold rules for companies based within the EU but non EU companies have a zero threshold to register for VAT. As you have mentioned there are also special rules for trade via a OMC . If goods go directly to an EU country from outside the EU ( including from the UK) then that country’s import VAT will apply. No VAT would be applicable in the UK as the goods are never physically in the UK. It is the act of exporting goods physically from the UK that would allow you to charge VAT at zero rate on the export movement. HMRC cannot provide advice on other countries requirements.

Hi Firstly as you have clearly ordered on line check their T&Cs with respect to responsibility for import taxes. I will expect they have removed the Dutch VAT as they are exporting rather than because you have a UK VAT registration. How import taxes including import VAT are requested will depend on how the goods are being imported into the UK. If that is by post or courier they will usually ask for payment prior to delivery as they will have already paid the customs charges on your behalf. You can then reclaim subject to normal rules . You should get a C79 from HMRC which needs to be downloaded to prove import vat payment. https://www.gov.uk/guidance/get-your-import-vat-certificates Alternatively if they are provided with your EORI and VAT number they may apply postponed VAT accounting. Postponed VAT accounting means that you must account for both the vat payment and reclaim through your VAT return. https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return

Hi I don’t think HMRC can answer specifically why you have apparently been charged as you have. The customs charges are automated and can only be based on the information provided to them in the customs declaration made by the courier/ post office or whoever brought the goods into the UK. Excise duty as you say wouldn’t be charged on yarn. Customs duty and import vat may be charged, however goods below £135 are exempted from duty and special arrangements are in place for import VAT. The supplier should be registered for UK VAT and charge uk VAT at checkout for goods below £135 Firstly I would go back to whoever advised you of the charges and also to the supplier to notify them of the unexpected charges. Check their T&Cs as well as this may offer some information on what to expect when ordering from them for delivery in the UK.

Hi Normal import procedures and charges apply if special procedures are not used. These usually need to be approved prior to import but occasional imports can usually be applied for at the time of import. It is a requirement that the applicant is established in the UK so it would need to be the UK manufacturer who would need to apply. https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use You may also need to look at the below in respect to your recent import. https://www.gov.uk/guidance/refunds-of-uk-vat-for-non-uk-businesses-or-eu-vat-for-uk-businesses

Hi There are several threads already on this subject on the forum. Most people’s experience of customs is when they go on holiday so don’t realise how things work when sending goods by courier or post. The courier or post office must make a import declaration to HMRC. Anything being imported into the UK is subject to import VAT and goods over £135 in value possibly import duty as well. Only if the courier is advised that goods are being returned and are given proof of the previous export can they declare the goods as returned and relieved the VAT. Generally this needs to be done when the shipment is booked. You also need to bear in mind your package is one amongst thousands the courier is dealing with so even if you do this it may be missed as they have to deal with this sort of import differently . You should however be able to request a reclaim from HMRC https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

Most people use the Government funded Trader Support Service . https://www.gov.uk/guidance/trader-support-service The haulier / transporter will need to lodge the information prior to the transport leaving the UK . Either you or you customer will need to complete the final details later. There are plenty of guides and support on the TSS https://www.nicustomstradeacademy.co.uk/guides/beginners-guide/

If it’s just a matter of available routing surely the goods do not need to be customs cleared in the UK at all but treated as a airside or cross dock operation ( assuming the dangerous goods /H&S requirements are complied with)

Hi The answers provided was assuming you are VAT registered in the UK. The responses were not intended to suggest you need to register for VAT . You would only need to register if you meet the requirements for registration. Eg if you are a UK established business exceeding the VAT threshold or an overseas business making taxable supplies in the UK . Import VAT is charged whether you are UK VAT registered or not , just as you would if you purchased goods from a UK supplier.its just part of the cost of acquiring the goods. If you are not required to be VAT registered do not need to add VAT to your sales price. In fact if you are not VAT registered you must not add VAT . You would just charge your customer what you agree but don’t mention VAT at all.

Hi No an export declaration from the UK to NI is not required . Either your customer or you will need to complete a customs import entry . Who that should be will depend on your contractual arrangement.