Customs oldtimer

Hi DHL still make the, customs declaration as part of their service so are in effect the customs agent / intermediary . Ie the 3rd party making a customs declaration on your behalf. As I say preferential duty rates are not applied automatically so DHL will need to use the appropriate codings in their declaration . Unless you notify them in some way when booking the shipment they will proceed in the normal manner and full duty will be applied .

If you have evidence of the UK purchase then you can usually claim returned goods relief. You shoud put this on your package. If you are shipping by post the post office will deal with the customs clearance.you need to stxk a customs CN 22 label on your package saying exactly what is in your package. Saying something like personal possessions isn’t acceptable. If you use a courier service such as FedEx, UPS, DPD etc they will ask you for information when you book the shipment. They will clear customs for you. There is a risk that they will not take any notice of your returned goods statement and ask for duty and VAT. If they do ask you to pay taxes tell them they are returned goods. They may ask for proof.

Under the TCA goods manufactured in the EU meeting the product specific origin rules and supported with the correct proof of origin can benefit from duty free entry to the UK. You / your supplier first needs to check the rule of origin for heading 6306 and check that the products meet that criteria. There isn’t a general rule . Textiles in general have quite unusual rules and there is a whole section in the TCA about textiles. The supplier will need to provide a specifically worded statement on origin showing their REX number if the shipment is over €6000. A REX number isn’t needed in the statement below that value. If they don’t have a REX number they will need to apply to their own customs authority. Once you get the statement which can be on any commercial document you need to ask your customs agent to ‘ claim’ the preferential duty rate. In essence they need to put some specific codes on the declaration to get the reduced duty. https://www.gov.uk/guidance/introduction-to-rules-of-origin-and-claiming-duties-when-trading-between-the-uk-and-eu

No your GB EORI is only for use exporting from or importing into UK. Unless you are physically established in the EU it’s unlikely that you can act as exporter from any EU country in any case. You will need to find someone established in the EU to act as exporter on your behalf. They would use their EU EORI.

The legal liability for a customs debt always lies with the person named as the importer irrespective of who physically pays those duties to customs. As it is very difficult under UK law for a Chinese exporter to be the importer in the UK it is probable you will be named as the importer. It’s unlikely you will be given any sight of how much duty/ VAT is included in the price you pay as its unlikely they will want to break down how they made up the DDP price. You need to ask your supplier: 1. Whether you will be named as the importer. A clue is you may be asked for your EORI number. 2. Whether they will pay the import VAT as well as the import duty. 3. Whether they will actually deliver to your premises- this often gets ‘ forgotten’

The personal allowance for goods being imported in person into the uk ( other than alcohol or tobacco) is £390 in value.This applies to goods you have been given or purchased. You will find details of travellers personal allowance s an how to declare goods over the allowance here. https://www.gov.uk/bringing-goods-into-uk-personal-use

Hi 1) I don’t know what you mean by JSD however it is possible to amend a customs declaration. 2) If you are using a customs clearance agent they will have visibility of clearance status through their software. Goods will not / cannot be released to the importer until they are customs cleared. If you are waiting for goods you will need to check with your customs agent. Most goods are now cleared through CDS and CHIEF has been decommissioned. Clearances through CDS will have a MRN reference number and through CHIEF an entry number consisting of three numeric characters, followed by six numeric and one alpha followed by a date. Again you can ask your agent what system was used. Post clearance reclaims can be made using a C285 , https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

Probably because you have posted under the question ‘ import of my own goods via Post’ in the importing and exporting forum page.

To add to your question 3 which HMRC don’t seem to have covered. You should not be seeing bothUK import VAT ( via PVA) and UK supply VAT If you are the importer then import VAT applies. Your supplier should not also be charging UK VAT. If your supplier should be the importer they would account for the import VAT and then charge you UK VAT on the sale. I suggest that you speak with your supplier and the customs agent to check your agreed Incoterms and make sure the correct party is declared as the importer. The issues you are seeing will usually because inadequate instructions are being given to your customs agent or they are failing to follow the instructions given.

Hi An EORI is needed for a business A private person does not need an EORI if the goods are solely for personal use. It will be the courier or customs agent requesting the EORI so they can complete the customs declaration. As the imported goods are for your friend to repair then it sounds like that your friend is acting in a business capacity. If they are offering a repair service then that is a business as a sole trader. They do not need to be registered as as a company to be regarded as a business. See details about applying for an EORI below. https://www.gov.uk/eori

Pear to Pear .