Customs oldtimer

Hi If you are not registered for VAT then you cannot charge VAT on your invoices. You should just let your client know you are not VAT registered and therefore there is no VAT to be added to the invoice.

Hi Firstly double check the goods do qualify. Making up of the garment itself is not sufficient to obtain EU preferential origin. There are different rules for garments made from printed fabric or plain fabric . You can find all the details in the UK tariff schedule along with any other import requirements. Import VAT is due at import or if you are VAT registered you can use postponed vat accounting. You will need to tell or notify UPS how you want to account for VAT. There is a requirement to show a REX number if the shipment / consignment is above €6000 . The legislation says nothing more on multiple consignments. Six months does seem a long time to receive a REX number. This is a registration not an approval so the EU requirements say it should be issued without delay . There isn’t any specified time limits although the UK aim to issue within 30 days (NI businesses only). The application can be made directly to your suppliers local customs authority or through the EU registration portal so they should chase up with whoever they submitted the application.

Hi I would suggest that this is something you will need to raise with UPS. It is highly likely that UPS will have declared the goods to customs and paid taxes on your behalf prior to you cancelling your order.

Hi Mrs L It is very difficult to answer your question as you don’t specify what type of goods you want to import. There are many possible duty rates that could apply. You can check in the UK tariff schedule available on line. There will likely to be import VAT to pay at 20%. The charges will be notified to you by whover is shipping the goods into the UK . For example if the goods come by post it will be the post office . If by a fast parcel company such as FedEx, DHL , UPS etc they will notify you. In most cases you can pay by card on line via their website.

Hi Import duty is due on the cost of goods plus shipping ( if not already included in the price) VAT is charged on the goods the shipping and the duty. You can check duty rates in the UK tariff schedule. The all countries duty rate applies unless the goods are of EU manufacture. If you think you have been overcharged check with FedEx how they have come to those charges. If you have been overcharged it is possible to make a duty reclaim to HMRC.

Hi Paul As the value of the consignment was over £135 duty and vat will be due.The post office has a duty to collect the taxes. The retailer’s T&Cs should mention who is responsible for duties and taxes. If they suggest that their price is tax inclusive go back to them and ask them to resolve things. It is possible that the charges are being requested from you rather than the retailer as intended.

Hi When goods leave the UK they lose their duty paid status . You can bring the goods back duty free by providing proof of the original export. As the goods are going to be brought back by an employee you need to follow the procedures for bringing commercial goods into the UK. The guidance cover goods in vehicles. It does not matter that you already own the goods when applying customs procedures. https://www.gov.uk/guidance/bringing-commercial-goods-into-great-britainin-your-baggage

Hi You will find useful information on the HMRC website https://www.gov.uk/import-goods-into-uk The uk tariff schedule will tell you what duty rates etc apply.

Import duties are based on the actual price paid. Cost of shipping is usually added but it sounds like this is included in the price. Import duty would be due if the goods are not of EU manufacture. Eg if they were made in China. Vat is charged on the duty inclusive value ( if duty is applicable).

Also to add that the origin rules are contained in annex 3 of the TCA. Check out the actual text of the agreement there is a link in the HMRC guidance I referred to in yesterday’s post.