Customs oldtimer

Hi Dan Bryant As you have purchased goods subject to excise duties the £135 threshold for the overseas retailer to charge UK VAT does not apply . It therefore looks as if you have been charged correctly at import. To quote : The new arrangements mean that import VAT will no longer be collected on consignments not exceeding £135, except for the following types of consignment, which are outside the scope of the new arrangements non-commercial consignments, such as gifts (gift relief for consignments valued up to £39 will remain) consignments containing any goods that are subject to an excise duty consignments from Jersey and Guernsey that are covered by the Import VAT Accounting Scheme There is however nothing in UK rules that would/ could prevent a German supplier charging their local VAT . However as local German VAT is 19% I suggest you go back to the supplier and query their addition of the 20% MWST .

There are already loads of threads on the forum on this subject.which would have provided the answer you are looking for for. You can reclaim but you need both proof of the original import / amounts paid and proof you have reexported the item. https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

Hi Mitchie edwards Anything imported into the uk must be declared to customs. This also applies to second hand goods and goods imported for personal use. Goods may be subject import duty and import VAT. VAT is usually 20% but some goods may have a reduced rate. Import duty depends on the type of goods. You can check this in the UK tariff schedule. https://www.gov.uk/trade-tariff If goods come via freight the personal allowance dies not apply. In addition you may need to use the services of a customs broker/ agent to make the formal declaration to customs. They will charge for this service.

Hi Daniel Chan You can only use PVA if you are UK VAT registered. There is no specific application process. PVA allows you to account for import VAT through your VAT return instead of paying at the border If you just have a UK EORI then you are not eligible for PVA. Having PVA is not a requirement to import so you can pay import charges instead. Usually the agent can use their account to pay on your behalf and recharge you.

Goods going to Spain will be subject to Spanish import formalities and need to be declared to customs there. Import VAT at the local Spanish rate plus any import duties will be due. Import taxes are based on the actual value of of the item . Usually this will be the actual amount paid but where there is no payment an accurate value still needs to be declared. The EU works on similar rules to the UK on customs value so you may find this uk guidance gives you a good indication of expectations.https://www.gov.uk/guidance/prepare-to-work-out-the-customs-value-of-your-imported-goods https://www.gov.uk/guidance/valuing-imported-goods-that-are-free-of-charge-used-rented-or-leased I would however recommend you or your staff member check with the Spanish authorities.

Hi Ryanb4250 I would like to suggest that in the first instance you go back to the carrier and query how they have arrived at those amounts. You would possibly be being charged import duty ( the percentage will depend on the type of goods) plus 20% import VAT on the cost plus the duty. The Broker charges are commercial. If you still believe you have been overcharged you can make a reclaim to HMRC using a form c285

If you are importing into Poland then you need to check their requirements. You may however need to actually clear customs at the first point of entry into the EU if you are driving. You should check that countries requirements. The EU does not have any duty concessions for goods for personal use other than the personal allowance for other goods that you carry . This is generally €300 but you should check their local requirements . It may be possible to make verbal declaration at the border by going through the red channel . It’s not relevant that the goods are not for resale. Duty and VAT is charged on any goods over the allowance

Hi If you are selling goods then the place of supply of services guidance is not relevant as you are supplying goods not services. You need to check https://www.gov.uk/guidance/vat-exports-dispatches-and-supplying-goods-abroad You can usually zero rate goods for direct export so UK VAT is charged at 0%. HMRC cannot comment on taxes in other countries however as I am not an HMRC employee I can provide the below information to assist you. Your customer will then be charged the French customs duty and import VAT. Goods below €150 will not be charged duty . Nor will duty be applicable if the goods are of UK origin ( ie manufactured in UK and meeting the specific rules in the Trade agreement we have with the EU). VAT applies on the whole value.

There is a relief from duty for consignments below £135 . This excludes shipping costs provided the seller separately identifies this. Exchange rates are those used by customs on the date of arrival in the UK. The seller should be registered for UK VAT and charge this at 20% at checkout . You need to check their terms and conditions. If the above applies then there will be no additional charges. https://www.gov.uk/goods-sent-from-abroad For consignments above £135 you will be charged import duty on the goods and shipping and VAT at 20% on the cost shipping and duty. Depending on the carrier they may also charge a fee for calculating the charges and taking payment from you Duty rates are in the uk tariff schedule Chapter 96 covers pencils Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks You will also find a link to a duty calculator in the same place. It makes no difference whether the goods are for personal use or not.

Hi
If you previously had the goods here in the UK then you should request returned goods relief .
You may need to provide some evidence that the goods were purchased in the UK.
All goods are potentially subject to import taxes whether they are personal goods or not. https://www.gov.uk/goods-sent-from-abroad/tax-and-duty
If you have paid then you can reclaim overpaid taxes https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285