Customs oldtimer

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.

Hi As the duties were applied in Ireland you would need to check with the Irish Revenue Service its is not something UK HMRC can advise on. I would also check with UPS as the goods in the original shipment should not have been returned if they were customs cleared and duties paid.

Hi Edgar The BOR 286 I s handled by the post office and should only be used if you have been overcharged customs duty such as if a wrong value or goods type was declared. The C&E1179 is for return of defective goods for which you are requesting a full refund once the goods are reexported. You are expected to provide evidence that the goods are faulty so evidence that the supplier will refund you is one of the ways of establishing this. The application must be submitted before the goods are exported and followed up with proof the goods have actually been exported.

Check this guidance https://www.gov.uk/import-goods-into-uk

Cites is the international convention on trading endangered species so it isn’t just a form to fill in. This is something that you will need to research as it is not something that can be advised on in a forum. There are however serious consequences for importing goods without the license if required. https://www.gov.uk/guidance/dealing-in-items-containing-ivory-or-made-of-ivory If the imported goods for inheritance does not apply You need to look at : https://www.gov.uk/bringing-goods-into-uk-personal-use Again there is a link to restricted and banned goods which include animal products. You may need to speak to the licensing authority - all the details are there. Sorry as I don’t work for HMRC I can’t post working links.

Hi You can only use temporary imports scheme for the specified purposes permitted by the scheme. If you are a UK established company a comprehensive guarantee is only required if HMRC specifically tell you one is required. It may be that you don’t need a guarantee at all but are eligible for a guarantee waiver. If a guarantee is required HMRC publish a list of acceptable guarantors , it does not have to be a bank that acts as guarantor , some insurance companies also offer the service. They and the banks will charge for the service . This is common. The alternative is to pay duties on deposit when claiming TA and reclaim when the goods are reexported. If the goods are found to be faulty or not in accordance with contract after import and you have paid duty you would usually need to put in a rejected import claim in those circumstances.

Hi The guidance on importing inherited goods is here https://www.gov.uk/guidance/pay-no-import-duties-or-vat-on-inherited-goods This gives details of how to clear customs with goods in your baggage. You should also check on the rules for importing ivory as there may be a requirement for a CITES license. There are links in the guidance mentioned above.

Hi Whether duty or import VAT is charged will be in the hands of Italian customs. Goods worth below €150 are exempt from duty but not VAT. You need to check the commodity code yourself in the tariff schedule ( the EU codes are usually the same up to the first 8 digits) https://www.gov.uk/trade-tariff

Ok It’s not opinion but decades of experience but I was keeping my response simple rather than getting too technical. Nor am I an HMRC employee Bringing goods back into the UK is technically subject to customs formalities but for most travellers this isnt obvious. HMRC call it declaration by conduct or an oral declaration ie walking or driving through a customs post or speaking with a customs officer. If you are bringing something back to the UK you are actually claiming returned goods relief. To obtain the relief goods must be returned within three years . Normal repairs are permitted but goods cannot have been exported with the intention of being repaired. HMRC guidance on this is here. https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu If goods are exported with the intention of being repaired then duty and import VAT is due on the cost of those repairs . Specific procedures should be used. https://www.gov.uk/guidance/apply-to-pay-less-duty-on-goods-you-export-to-process-or-repair. The EU will generally need a special import permit inward processing relief .