Customs oldtimer

Just to add if you use temporary admission and don’t reexport then you need to actually arrange for another import entry to pay the duty, There is no automatic right to a refund of duty just because you reexport something . If you do make a reclaim it can only be for one of the specified reasons.

I am only talking about the UK side . The German authorities are not interested in whether UK VAT is paid or not they are only concerned about their own taxes. I

No that is not what is being said. Temporary Admission is a very specific type of import and still requires authorisation. It is just the guarantee part that isn’t necessary required. If you pay duty and the goods are rejected as faulty ( not just because you don’t sell them or don’t like them ) then you can reclaim duty using a c&e 1179 which must be submitted 48 hours prior to a reexport not a c285.

Hi You need to consider a procedure call outward processing which allows you to export goods for repair and return. On return you will only pay taxes on the cost of the repair. If this is free of charge there won’t be anything to pay. As this is a one off you can use ‘ authorisation by declaration’ meaning you need to tell the courier that you want to export under outward processing so they can make the appropriate type of customs declaration. You will need to get a copy/ proof of the export. On reimport ask the German manufacturer to clearly state’ return after repair ‘. If you are able tell the courier as well. Be ready to provide proof of previous export. More details are here https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use#outward-processing

Hi It is your VAT registration that gives the access to postponed VAT accounting not your EORI. https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return It is however best to align you VAT an EORI number so it is recommended that you get a new EORI number connected to your VAT number.

Hi The rules for a GB EORI apply equally to EU business and any other non UK business. https://www.gov.uk/eori The rules are very similar to those in the EU meaning that any non UK established business must appoint an indirect customs representative . The above guidance indicates that a non UK business may not be eligible for an EORI except in specific circumstances.

Hi There is no relief from VAT on goods imported from overseas It does not matter whether it is a private import or not. https://www.gov.uk/guidance/using-a-fast-parcel-operator-to-import-and-export Unfortunately you personal travellers allowance of goods up to £390 only apply if you carry the goods yourself. https://www.gov.uk/bringing-goods-into-uk-personal-use The VAT you are charged at import is to make it equivalent to as if you purchased something from a shop in the UK.

Hi The TA authorisation asks if you have a CCG, it’s a yes or no answer. If you answer no you give a reason. Only If you answer yes will it ask for the number . look on the link on the TA guidance whether you need a guarantee https://www.gov.uk/guidance/import-and-export-customs-comprehensive-guarantees-ccgs To quote: “You’ll not need a customs comprehensive guarantee unless we tell you one is required when you apply: -for full authorisation to put goods into customs special procedures (inward processing, temporary admission, or end use) -to operate a temporary storage facility or customs warehouse” So unless HMRC have instructed you that you specifically need a guarantee such as if you are an overseas business or a poor compliance record then one isn’t needed for most UK businesses. Contrary to what HMRC Admin 8 has said, since Brexit a CCG is no longer required for most special procedures. If security is required then the alternative to a CCG or single guarantee is a cash deposit at time of import .

Hi Returned goods relief is only for use when UK goods are being returned / reimported into the UK after being previously exported. Goods must be UK goods or have had the UK duty paid and be returned unaltered within 3 years. If you are rejecting goods because of quality the then a rejected import claim would be applicable to reclaim duties paid. Goods usually need to be exported or destroyed. How you should handle a removal from your customs warehouse will depend on whether the imported goods will be repaired or replaced. It may be that duty payment will be the only option and you will need to seek recompense from your supplier.

Hi This is most likely a commercial enquiry between you and your carrier . All communication with customs will be through the carrier. Unless specifically requested HMRC do not require sight of a commercial invoice to clear the goods. If you are making a return to Amazon are you certain you followed the correct procedure as they instructed. It may be that Amazon are refusing the shipment if their procedures are not followed.