Customs oldtimer

Hi Abdou Your question does not make sense. I don’t know how you could operate as a customs agent without an EORI number , or be involved in customs operations and international trade without an EORI number. An EORI number is essential to make customs declarations , or import or export. If you are not involved in international trade and customs then you would have no need for AEO approval.

Hi Coralie M Ok my previous answer was based on you shipping the goods you had purchased in the EU. I also understood the goods are your goods at the point of shipment. In that case you issue the pro forma yourself so you are both the consignor and consignee . If the business that has carried out the process using materials you have provided to them they can include that amount on the invoice for customs purposes. If you do not want to let them know the value of the supplied product then they would just invoice for processing costs. You would then advise your import agent of the total value of the goods including provided materials, so the full value is declared. If you are VAT registered I would expect you to be accounting for import VAT using postponed import VAT accounting. Otherwise Import VAT would be paid to HMRC on your behalf by your customs clearance agent. They would then charge this on to you. Depending on the value of the item import duty may be due . To benefit from duty free import from the EU you supplier must include the required statement on origin.

Hi LL No - the first two initials show which EU country issued the REX number to the exporter. The commercial document must have the required statement on EU origin containing the REX number. There is also still a requirement to actually state the country of origin against item lines on the commercial invoice. In practice as an example a Company with a German REX number could declare goods of Spanish, French , Dutch origin etc.

Hi Lynda Unfortunately it is unlikely that HMRC can provide you with any information on EU requirements. Whoever is acting as exporter from the EU must be EU established or appoint an indirect representative who is EU established to act for them. As a business the exporter must have an EU EORI. The UK entity can obtain an EU EORI number which shouldn’t take very long but you will need to find an indirect representative (such as the customs broker). NB not all brokers are willing to act as indirect representatives. I suggest that as the export will be from Belgium you request the EORI from Belgium Customs. Also look at UK import reliefs for importing capital equipment . Do not assume goods can come into the UK duty free from the EU unless you have proof of the goods preferential origin.

Import duty relief is allowed for goods being returned to the UK unaltered this is called Returned Goods Relief. A customs declaration needs to be made for this. If you are using a customs agent they will do this electronically but you need to ask them for Returned Goods Relief. They will also need evidence that the goods were previously exported. It is unlikely you will need to complete the c&e 1158 (INF3) as this is an EU document. You may be asked to complete a c1314 .

The asset will need an export declaration out of the UK and an import declaration into the EU. The EU has a duty relief for transfer of certain business assets which is worth checking out. A branch is unlikely to be able to have its own EORI as a branch is a part of its parent company and not considered a legal entity in most EU countries. An EORI issued in any EU country can be used throughout the EU. Your description doesn’t have enough information to give definitive answer however if the branch is part of the EU HQ then it is probable their EORI can be used by the company in all its EU locations.

There is some VAT guidance relating to e commerce returns https://www.gov.uk/guidance/vat-and-overseas-goods-sent-to-the-uk-and-returned-to-the-seller If the goods were imported using the low value duty relief for goods below £135 then there is no duty to reclaim.

Hi The methods described are the only methods used for customs valuation purposes. If methods 1-5 don’t fit your circumstances the fallback method 6 covers everything else. Method 5 is for building up a value from manufacturing costs which may be suitable. When there isn’t a sale, It is common practice when moving goods that you already own to create a pro forma invoice showing the customs value. You then keep the documentation you used to come to that valuation should the declaration be audited post importation. HMRC may be able to give some advice but ultimately the choice is yours to make.

Hi Coralie M There are means of determining a customs value.HMRC publishes guidance here: https://www.gov.uk/government/collections/working-out-the-customs-value-of-your-imported-goods In the scenario you have described you will need to look at each method in turn to see how you can reach a customs value for your goods. As you are moving your own goods you will most likely need to look at the methods 2 to 6.

Hi RH. When talking about imports, as a general principle every import is treated as a new import and will attract import VAT and customs duty on the total value of the goods. Unfortunately DHL nor HMRC cant just go on what’s written on an invoice or what you say with regard to the item being replaced. There are options to mitigate against this for faulty goods and there are a couple of options. 1 . Use the ‘rejected imports scheme to reclaim taxes paid on the original import ( usually this needs to be done prior to export of the faulty goods).or 2. Send the goods out under ‘outward processing for repair or replacement’ scheme. When the replacement goods are imported then they come back in duty and VAT free. You may have the option to use 1 retrospectively if you still have the proof of export.