Customs oldtimer
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RE: Invoicing UK Customer, but delivering to German address
Hi Alex Boudry It isn’t uncommon for such a triangular transaction but all parties need to make sure you are clear on both VAT and customs in both the UK and Germany. German customs will require the party importing into Germany to have an EU EORI number. Importing into Germany in your own name as a UK business will be quite difficult as you will need to find a customs representative who is willing to act in their name as your indirect representative. Not many customs agents are willing to do this. If you are selling to a UK entity and they are selling to the German entity before shipping it is likely to be that invoice as the last sale before entry into the EU that is used for the customs declaration. If it is after import into Germany then you need to consider how the goods are valued for customs purposes. You need to check customs valuation rules. It would be easier if the German company acted as importer as the should have the relevant registrations. -
RE: CPC code help for importing into UK when the Shipper/sender of the goods is also the Receiver.
There is no special CPC code when the sender and recipient are the same. You need to select appropriate codes for your intended import type . You will however need to make sure you are using an appropriate valuation method. The standard method 1 cannot be used if there is not as a sale occurring to bring the goods into the UK. -
RE: Bringing silver coins to UK.
If you are physically bringing goods in for your own use in your baggage then you should look at https://www.gov.uk/bringing-goods-into-uk-personal-use and https://www.gov.uk/bringing-cash-into-uk It is not relevant to UK authorities whether you paid any taxes to another country or not. -
RE: Completing customs clearance request
Presumably you are trying to complete a document sent to you by the party making the customs declaration. If so this will be a commercial document so you can usually check their website or contact them to ask what information they are looking for. A UK import procedure is usually the code for the type of import you are making ie is it a permanent import, a temporary import , is there a specific reason for the import etc. they are listed as codes on the customs declaration service (CDS) data elements DE1/10 and DE1/11 . -
RE: REX vs EORI
Firstly the EU also use EORI numbers. A REX number is a separate EU registration used for the purposes of trade under the UK -EU trade agreement. It is therefore the EU exporter who needs to declare their REX number on a statement of origin saying the goods qualify for preferential trade with the UK. This is only for goods manufactured in the EU and meeting the origin requirements set out in the agreement for the specific type of goods. This statement allows the UK importer to claim reduced import duties for qualifying goods. Use of a REX number is therefore only required if the goods qualify and the UK import duty is greater than zero. A REX number is therefore not something a UK importer can apply for. First check what the all country duty rate for your furniture is . Some types of furniture are duty free irrespective of their origin. If your goods are zero duty then an REX number or statement on preferential origin is not required. -
RE: C79 for NETP with UK Vat registration and GB EORI…
A C79 is only created if your EORI ( linked to your VAT number) is declared. You will not be able to find this out from the DHL invoices so you do need to check with DHL . All NETP registrations are located at Ruby House Aberdeen an this is what shows on your registration. If C 79,s have been generated then you should see them in your CDS financial dashboard. Also check whether post postponed VAT accounting has been used however If you have been charged import VAT by DHL this doesn’t seem likely. Again PVA statement s will be in your CDS financial dashboard. -
RE: import through wrong company
You need to contact UPS as it is they who made the declarations in the wrong company name. -
RE: Receiving car as a gift from family in Canada
Duty relief on gifts is only applicable if the gift is worth less than £39. The Import duty on cars is 10% and import VAT is 20%. The duty is based on the goods value which is the market value plus any transport costs. The import VAT is charged on the value plus transport plus the import duty. These taxes are due whether the goods are a private import or not. Unless you can get proof from the manufacturer that the goods qualify for preferential duty rates based on origin the standard rate of import duty will apply. -
RE: DISCOUNTED GOODS
You should check out the HMRC guidelines on how to value goods for import. https://www.gov.uk/government/collections/working-out-the-customs-value-of-your-imported-goods -
RE: Non business import of items bought overseas, and tax paid
The answer will depend on where, how and from whom you have purchased the goods and also the good’s value and what type of goods. Whether you have paid another country’s taxes is not relevant to whether UK taxes are due. If you have purchased on line then you should check the terms and conditions of the seller. They should say who is responsible for the import taxes. All goods of any value are subject to UK VAT. In some cases when you have purchased online and the goods are below £135 this will be charged to you by the seller otherwise you will be asked by the courier to pay prior to delivery. Some goods over £135 will be charged UK import duty. Also the courier may charge a fee for collecting the taxes.