Customs oldtimer

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 .

Hi or123 Rowe The majority of the charges you mention are commercial charges and therefore not relieved under TOR.

Firstly if any duty or import VAT is due it will be based on the applicable duty and VAT rates. It is quite normal that an overseas company won’t pay duties or clear customs in a foreign country. Therefore whoever the Japanese couriers UK counterpart is will notify you of any charges if any. Check with the Japanese courier who will be making the declaration. If it’s one of the international courier companies such as FedEx, dhl etc they will have a uk counterpart. Most books are usually zero rated for VAT and do not have any import duty. You would only use a c285 if you have been overcharged in error. If the goods haven’t even been dispatched yet why worry that you are automatically going to be overcharged. The information being requested on the application is so HMRC can identify the import declaration made on your behalf in the UK. The information will be available from the uk courier making the delivery to you.All uk imports are now under CDS as CHIEF has been decommissioned.

If you are bringing in goods you have acquired abroad then you need to declare goods if they are over your personal allowance. Apart from alcohol, tobacco etc there is a value limit of £390 for other goods. There is no personal allowance if the goods are a commercial import. Therefore if the item you intend to import is over £390 duties ( if applicable) and import VAT will be due. https://www.gov.uk/bringing-goods-into-uk-personal-use/arriving-in-Great-Britain You can make a customs declaration and pay on line - details are in the above guidelines.

Have a look at the guidelines here. There is a simplified electronic declaration for goods belo £2500 provided they are not restricted goods. https://www.gov.uk/guidance/bringing-commercial-goods-into-great-britainin-your-baggage. You may need to check requirements for export from Portugal / EU . Your supplier is also likely to need proof of export so they don’t charge the Portuguese VAT . Perhaps your supplier can assist you.

The value for customs duty purposes is based on a market value of the goods. There is no such thing as a zero value for customs. Customs will not assses a value for you. If you don’t have original invoices you probably need to consider an insurance or secondhand value. Provided the value is reasonable and follow the principles in the below guidelines then it will generally be accepted. www.gov.uk/guidance/prepare-to-work-out-the-customs-value-of-your-imported-goods

Put simply no the goods cannot benefit from the UK - Morocco trade agreement. There are several reasons for this. 1. The UK and EU agreements with Morocco are entirely separate 2. The goods entered the EU under the terms of the EU - Morocco agreement and presumably customs cleared meaning preferential duty rates have already been claimed.. 3. The Origin statement using an EU REX number is only for use for goods of EU preferential origin . There is no option for a reseller to reissue a proof of preferential origin under a different agreement. 4. The statement or proof of preferential origin ( under the correct agreement) must be made out by the exporter in the origin country. 5. The proof of origin required under the UK - Morocco agreement is an EUR 1 or a statement on origin issued by an authorised exporter ( not REX) in Morocco. Ie they must be specifically authorised by Moroccan Customs to use a statement rather than an EUR1. 5.Goods need to travel directly from Morocco to UK to benefit from preferential UK duty rates. They can only transit the EU as a normal transport route. There may be some scope if the goods have been held under customs control in the EU however the above points still apply.

You haven’t specified what type of import this is so the method varies slightly if it’s road , air or sea freight. Customs declarations are submitted electronically there is no form to fill in. A full customs declaration is quite complex and specialist software is usually needed. Many importers use a customs clearance agent who will be able to complete the declaration for you as well as deal with the port or airport authorities to release the goods to you. They also have means to pay customs any duty and import VAT due Links provided in the previous post by HMRC admin 19. If on the other hand it’s goods imported via a courier they will usually do the customs clearance for you as part of the shipping services. If they don’t have enough information they would normally contact you to provide details .

You can usually only get an XI EORI if you are located in NI. If the details of your business are not visible then that usually means you haven’t requested that they are visible. Perhaps one of the HMRC admins will give you the relevant contact details so you can correct this.