Customs oldtimer

Hi Goods with a value below £135 are exempted from import duty but not VAT if applicable. If VAT is applicable then the overseas seller must be UK VAT registered and charge UK VAT at point of sale. If any customs charges were due the Parcelforce will have notified you and you will have been asked to pay on line prior to delivery. Goods coming through the postal service have special customs rules and parcel force can make the customs declaration when needed. https://www.gov.uk/goods-sent-from-abroad/tax-and-duty

Hi If you break down and need repairs that should be OK. If you are taking the car overseas specifically for repair or refurbishment then you may need to use more specific customs procedures.

Hi A CN 22 is specifically for postal only. If you use a fast parcel company then you provide information to them so they can complete the export declaration. They are able to do bulk simplified entries. It would be unusual to complete a full entry yourself.

Hi There are also the import considerations if the machinery is not already located in the UK. If not already covered you or the hirer should consider the import VAT compliance and whether it will be necessary to use customs special procedures to mitigate any import duty and import VAT liability.

You do not appear to have established who the importer is. Just because the goods are in a mixed load does not mean you would not be the importer. Nor would it suggest you automatically are not entitled to have copy import documents A freight agent/ customs agent usually only acts as an intermediary to declare the goods and they are not the importer themselves. You need to verify with the seller what you have agreed with regard to import responsibility. We don’t have IOR as an official status in the UK law.

Hi Your Dutch supplier won’t be interested in your UK EORI number. This is a uk importer / exporter ID used on the UK import or export declaration.

Hi VAT is country specific so you need to understand requirements and rates applicable in each country where you trade. The EU does have common rules. The EU has specific threshold rules for companies based within the EU but non EU companies have a zero threshold to register for VAT. As you have mentioned there are also special rules for trade via a OMC . If goods go directly to an EU country from outside the EU ( including from the UK) then that country’s import VAT will apply. No VAT would be applicable in the UK as the goods are never physically in the UK. It is the act of exporting goods physically from the UK that would allow you to charge VAT at zero rate on the export movement. HMRC cannot provide advice on other countries requirements.

Hi Firstly as you have clearly ordered on line check their T&Cs with respect to responsibility for import taxes. I will expect they have removed the Dutch VAT as they are exporting rather than because you have a UK VAT registration. How import taxes including import VAT are requested will depend on how the goods are being imported into the UK. If that is by post or courier they will usually ask for payment prior to delivery as they will have already paid the customs charges on your behalf. You can then reclaim subject to normal rules . You should get a C79 from HMRC which needs to be downloaded to prove import vat payment. https://www.gov.uk/guidance/get-your-import-vat-certificates Alternatively if they are provided with your EORI and VAT number they may apply postponed VAT accounting. Postponed VAT accounting means that you must account for both the vat payment and reclaim through your VAT return. https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return

Hi I don’t think HMRC can answer specifically why you have apparently been charged as you have. The customs charges are automated and can only be based on the information provided to them in the customs declaration made by the courier/ post office or whoever brought the goods into the UK. Excise duty as you say wouldn’t be charged on yarn. Customs duty and import vat may be charged, however goods below £135 are exempted from duty and special arrangements are in place for import VAT. The supplier should be registered for UK VAT and charge uk VAT at checkout for goods below £135 Firstly I would go back to whoever advised you of the charges and also to the supplier to notify them of the unexpected charges. Check their T&Cs as well as this may offer some information on what to expect when ordering from them for delivery in the UK.

Hi Normal import procedures and charges apply if special procedures are not used. These usually need to be approved prior to import but occasional imports can usually be applied for at the time of import. It is a requirement that the applicant is established in the UK so it would need to be the UK manufacturer who would need to apply. https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use You may also need to look at the below in respect to your recent import. https://www.gov.uk/guidance/refunds-of-uk-vat-for-non-uk-businesses-or-eu-vat-for-uk-businesses