Customs oldtimer

Hi Anti dumping duty is a measure designed to discourage cheap imports of specified goods from certain countries entering the UK by charging an additional duty. The object of the additional duty is to equalise the cost to make an import equal to domestic production. There is a long standing anti dumping duty on ceramic kitchen and tableware made in China. On the commodity code mentioned There is a standard additional duty of 36.1% on top of the 12% duty but some Chinese factories have a lower duty rate provided the correct statement from the manufacturer is included on the invoice. There are different statements for direct and indirect imports.Details are in the UK tariff schedule. The measure applies to both direct and indirect imports. The EU also applies Anti dumping duties to ceramics made in China therefore it is possible that your Swedish supplier has already paid EU duties which are included in their prices. It is worth checking with your supplier. Unfortunately since Brexit any duty already paid in the EU makes no difference to the duty due in the UK. It may be cheaper if you can arrange with your supplier direct shipping from China to you rather than importing into Sweden first. If you have not been charged anti dumping duty previously there is a possibility that the correct country of origin ( China) has not been declared. You are therefore at risk of post import charges. I would recommend that you check previous imports and if necessary make a voluntary disclosure to HMRC.

Hi Having a UK company registration alone is not sufficient therefore HMRC have provided the link to guidance above about what is considered UK established for VAT purposes. You have not provided enough information for HMRC to give you a definitive answer. Note: HMRC are aware the establishment rules are not understood therefore they are currently contacting uk registered businesses where there are only overseas directors and they are registered at the same address as multiple other businesses to request proof that there is an established premises. If you meet the establishment requirements then the threshold for VAT registration is £85,000 turnover. If you don’t then you are regarded as a NETP and there is a zero vat registration threshold. I have copied the relevant paragraph s below on what is considered establishment. 9.1 NETP — definition A non-established taxable person (NETP) is any person who is not normally resident in the UK, does not have a UK establishment and, in the case of a company, is not incorporated in the UK. 9.2 UK establishment: definition A UK establishment exists if either the: place where essential management decisions are made and the business’s central administration is carried out is in the UK business has a permanent physical presence with the human and technical resources to make or receive taxable supplies in the UK We would normally consider a company which is incorporated in the UK to have an establishment in the UK as long as it’s able to receive business supplies at its registered office. 9.4 If you have an establishment in the UK If you have a UK establishment, you are not an NETP. You’ll be registered at the address of your principal UK place of business. Your VAT records and accounts should be kept at this address and should be available for HMRC to inspect. You should ensure that someone responsible for your VAT affairs can be available at the address. If that person is an employee, you should give them written authority to act on your behalf.

Hi Ralph Jarmain. When considering the conditions of the TCA they cannot be considered on their own. You also need to check both the UK and EU customs legislation . Both the UK and EU require that customs special procedures must be used to facilitate the use of the clause in the TCA on returns after repair. This means that for a temporary export out of the EU for goods being repaired then outward processing must be used. Information is here in the Irish Revenue guidance. P12 https://www.revenue.ie/en/tax-professionals/tdm/customs/economic- procedures/outward-processing.pdf If inward processing was not used by the Irish exporter/importer then it is unlikely that there has been any breach of the TCA. Similar requirements are in UK customs law. Goods imported for repair should use Inward processing and goods exported for repair you should use outward processing. If you are certain duty has been overpaid in Ireland then the importer would have to raise that with the Irish Revenue .

My answer is based on the goods being shipped by road based on your comment that the goods will enter the EU in France If the goods are flown direct from UK to to Poland then transit isn’t needed .

Your buyer will need to be compliant with US customs regulations. In general terms the goods value will be the price paid. It is not relevant to customs that someone paid more for a product because of a fundraiser. It may not be relevant to the amount of duty paid if the import duty is 0% or the import is subject to the low value import concession in the USA. They buyer should check what local rules apply. It is not something UK customs can advise on.

It depends on who is responsible for the customs clearance and where that customs clearance happens . Yes transit is required if the customs clearance will be in Poland No transit is needed if the customs clearance will be in France . The choice of place of customs clearance will also have an impact on VAT which is country specific .

Hi Admin 8 The link provided is for exporters approved to export products of animal origin to the EU . The approved exporters mentioned in the thread is for the purposes of preferential origin when trading with certain countries with which the UK has a trade deal. ( not including the EU) . I am not aware there is a published list.

Hi  The C88 is not a form to fill in . It is the output of an electronic customs declaration made to HMRC. If you don’t have the required software to submit a declaration you usually need to use a customs agent to do this on your behalf. They will charge for this service. It’s up to you to decide who should be responsible however legally the exporter named on the declaration must be a person established in the UK . There is a simplified method for merchandise in baggage for goods below £1500. https://www.gov.uk/guidance/taking-commercial-goods-out-of-great-britain-in-your-baggage. As your customer is physically taking the goods out of the country themselves you need to have a good level of trust that they will follow the correct export procedures and provide you with the evidence you need to zero rate.

An EORI number is an importer/exporter identification. It is only ever used to identify the exporter or importer on a customs declaration. An EORI would not be required for a service in the UK .

Yes the import process is just the same whether your supplier is VAT registered in their country or not. Each countries VAT system is separate so when your EU VAT registered suppliers sell to you they zero rate as no VAT is charged in their country. If the supplier isn’t VAT registered then they will invoice without VAT being mentioned. Their EU VAT registration status is totally irrelevant to the UK authorities The import into the UK is an entirely separate transaction so import duty ( if applicable) and import VAT is charged on all imports . It does not matter whether the importer is VAT registered or not . You do however need to be UK VAT registered to use postponed VAT accounting. It is your choice whether to use this and shouldn’t be dependent on the transport company . https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad If you are UK VAT registered then you should be entitled to import VAT recovery provided you meet the normal criteria for VAT recovery. https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return