Customs oldtimer

Although you haven't said specifically I am assuming that the transport of the goods from the Italian supplier is direct to your Swiss customer. If so the Italian supplier would be the exporter out of the EU -If as you say they are approved exporters the statement of origin does not have to go on the invoice it can also go on the delivery note or other commercial document identifying the product. I don't think this is something that HMRC would answer as it relates to EU procedures.

See the attached excerpt from HMRC's website. 'You can only access a statement for 6 months from the date it’s published. You must download and keep a copy of each statement in your records. Statements older than 6 months old are archived.' If the statements are archived their must be a way to access them so what is missing from the HMRC guidance is how businesses obtain these archived documents. It is not therefore a problem with the page.

All goods that go to NI from the UK need to be declared for import in NI as a result of the NI protocol. There isn't really any distinction between private goods and commercial goods, although a private importer doesn't need some of the registrations required for a commercial operator. There are also some simplifications for low value goods and goods you are transporting yourself ( known as merchandise in baggage). The haulier/ shipper is required to follow certain procedures before they are allowed to board the ferry. TSS is one option but you can also request that a customs agent completes a declaration for you. Your haulier may work with particular providers so its worth asking them first. Alternatively HMRC publish a list of agents or you can find them by running a internet search for customs clearance services.

It looks like there has been some technical issues with PVA statements - HMRC have recently published this: If you are having problems with your April 2022 statements There has been a technical issue with statements produced in April 2022. This means your import VAT figures may not be correct. HMRC have identified the issue and are working to rectify it. You should not download or use figures on statements that were published between 2 May 2022 and 9 May 2022. Corrected statements will be issued shortly and will show on your dashboard with a date later than 9 May 2022. Further guidance will be available as soon as the corrected statements have been published.

In the UK a non established UK business can only be represented for customs purposes on an indirect basis, however in practice many freight agents will not act as indirect representatives. This is their commercial choice so it is not a case of can't act as indirect representative but wont act. the reason being that they become jointly liable for any customs debt. Having UK VAT and EORI number alone does not make a business UK established. VAT would usually only appear on the PVA statement of the person whose EORI was shown as the importer/ consignee in box 8 of the SAD. I therefore do not believe it is possible to add the VAT to another persons PVA account as your freight forwarder has suggested. Yes you are correct to say that you expect to be the importer when you sell on DDP Incoterms rules but this is not possible without indirect representation. I suggest you try another freight forwarder.

It looks like there has been some technical issues with PVA statements - HMRC have recently published this: If you are having problems with your April 2022 statements There has been a technical issue with statements produced in April 2022. This means your import VAT figures may not be correct. HMRC have identified the issue and are working to rectify it. You should not download or use figures on statements that were published between 2 May 2022 and 9 May 2022. Corrected statements will be issued shortly and will show on your dashboard with a date later than 9 May 2022. Further guidance will be available as soon as the corrected statements have been published.

If you apply the ICC Incoterm rules strictly then the seller should complete all import formalities and account for all taxes and duties so yes this should include import VAT. However in practice most people haven't read the full conditions/criteria so there are lots of 'variations' particularly as It isn't easy for an overseas company to be the importer in the UK. What a lot of sellers mean is that they will pick up the duty bill for you but you the buyer acts as the UK importer and accounts for import VAT. especially if the buyer are VAT registered. Check with the seller exactly what they mean and get it in writing/contract.

Hi tncl The reason the VAT amounts show on your PVA statement is because you are shown as the importer on the declaration. If the wrong importer has been named and DHL have not followed the clearance instruction provided, then you or your supplier should ask them to amend the customs entries to show the correct importer. You should explain you cannot claim from HMRC as you are not entitled to do so. If the supplier is shown as the importer then the VAT amounts will show on their PVA statement. I was trying to explain that DHL will work commercially from instructions and the service selected by your supplier. Therefore what is shown on a commercial invoice may not be sufficient on its own.

So to be clear you are saying that DHL are charging you import VAT ( as a disbursement of import VAT paid to HMRC on your behalf) and the import VAT amounts for the same shipments are also appearing on your downloaded PVA statements ? According to their website as of 1/2 /22 DHL operate an automatic use of PVA for VAT registered businesses unless you advise them you wish to pay the import VAT instead. With the use of PVA import VAT is self accounted for on your VAT return based on the amounts on your PVA statement. https://www.gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat ( there is a section for Flat Rate Scheme users) You should check with your supplier that you have agreed DDP terms that include them paying the import VAT. I also assume you were not expecting to be the named importer but that all import formalities and taxes would be handled by the supplier. If so you may also need to check if your supplier has completed the correct options with DHL to ensure that you would not be the named importer. Your supplier will need a UK EORI and UK VAT registration to be able to be the importer themselves and make a UK supply to you. I understand the standard DHL DDP service only covers charging back any customs duty to the sender but the sender isn't automatically named as the importer.

Hi Leane Rose. Parcelforce as a postal operator is not required to make a formal declaration for goods below £900. If this is the case then a C79 statement would not be generated. If this applies then you should look to the alternative acceptable evidence eg evidence of payment of import charges by retaining the customs charge label and declaration that is on the front of the parcel.