Customs oldtimer

DDP just means the sender pays the duties and taxes. Once they are paid then you can do what you want with the goods. If you are VAT registered and you are not buying the goods you cannot reclaim any import VAT. You may have been better to use a special relief for goods to be tested and destroyed. https://www.gov.uk/guidance/pay-no-import-duties-or-vat-on-importing-goods-for-testing

You should find the information here https://www.gov.uk/bringing-goods-into-uk-personal-use There is also a link to declare your goods and pay duties due on line. This uses a simplified method of duty calculation. You can check this without actually making a declaration.

The £135 threshold only applies to a customs duty exemption for goods in a single consignment. There is no VAT exemption. Import VAT is due on the total import value of the goods. In addition I should point out the description of other is not acceptable as it does not accurately describe what the goods are. The exact nature of the goods should be mentioned. You should check with the carrier as they usually provide guidance on this as vague or generic descriptions can cause hold ups. Nor as you say goods which are not genuine gifts between private individuals be described as gifts. Even gifts should be described further so the exact nature of the goods are known.

As per my previous post the correct VAT treatment for goods under £135 imported into the UK is as per the links posted. The incoterm you choose is not relevant. Consignments of goods with a value of £135 or less that are outside: the UK and sold directly to customers (not through an online marketplace) in Great Britain (England, Scotland and Wales) will have UK supply VAT charged at the point of sale Consignments valued at £135 or less The seller must charge and account for VAT at the point of sale, unless the consignment is a business to business sale and the customer has given them their UK VAT registration number. To charge and account for VAT the seller will need to: know the precise nature of the goods to find out the correct rate of VAT to charge register for VAT — sellers that are already registered for VAT do not need to re-register keep records of the goods sold, and make sure they get accurate information to apply the correct VAT treatment to them The £90,000 threshold does not apply to non UK based business the there is no threshold applicable for vat registration for sales from overseas to UK customers. Once VAT registered you will need to charge your customers the VAT at point of sale and remit that to HMRC via your VAT return. No import VAT will be charged.


Pear to Pear .

I don’t know why your agent says that inward processing is not still available. It stopped being called inward processing relief and is just called inward processing now. Details below: If the agent you have been talking to isn’t helpful then I suggest you try someone else who understands duty reliefs. https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use

If you are using a courier then they will usually clear customs and invoice you as the UK based importer for the duty and VAT . They may ask for this prior to delivery. No the Brazilian company does not need to register for UK VAT unless they are selling goods in the UK .

The UK has its own Trade Remedies Authority so no they do not automatically apply the same as the EU. You will find the UK approach to Anti Dumping and investigation in the link below. https://www.gov.uk/government/publications/the-uk-trade-remedies-investigations-process

No . As you have described the goods are remaining in the EU so there is no customs duty between EU countries. The location of the buyer is not relevant. There may however be a VAT question in either Ireland or Germany as you must be taking ownership of the goods in the EU to be able to sell them on to your customer in Ireland. Ownership does not necessarily mean that you have to take physical possession of the goods.

New Rules on how to treat imports below £135 came into force in Jan 2021. Goods below £135 are relieved of import duties but are subject to VAT. https://www.gov.uk/government/publications/changes-to-vat-treatment-of-overseas-goods-sold-to-customers-from-1-january-2021 Detailed guidelines are here: https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk Perhaps one of the HMRC admins can add the live links. You do not need to create a UK entity but you probably should have been registered for VAT from 2021 as the scheme is not optional.

There should be the option on the application to say no you have not got a customs guarantee. It will usually only ask you for a CCG number if you answer yes. If you are struggling with the online application use the print and post version instead. TA is the option for examining goods prior to purchase. You can make a reclaim by invalidating the customs entry within 90 days if you reexport goods . This sort of claim can be on a C285. Unfortunately there is no easy way round this.