Customs oldtimer

Hi There are several threads already on this subject on the forum. Most people’s experience of customs is when they go on holiday so don’t realise how things work when sending goods by courier or post. The courier or post office must make a import declaration to HMRC. Anything being imported into the UK is subject to import VAT and goods over £135 in value possibly import duty as well. Only if the courier is advised that goods are being returned and are given proof of the previous export can they declare the goods as returned and relieved the VAT. Generally this needs to be done when the shipment is booked. You also need to bear in mind your package is one amongst thousands the courier is dealing with so even if you do this it may be missed as they have to deal with this sort of import differently . You should however be able to request a reclaim from HMRC https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

Most people use the Government funded Trader Support Service . https://www.gov.uk/guidance/trader-support-service The haulier / transporter will need to lodge the information prior to the transport leaving the UK . Either you or you customer will need to complete the final details later. There are plenty of guides and support on the TSS https://www.nicustomstradeacademy.co.uk/guides/beginners-guide/

If it’s just a matter of available routing surely the goods do not need to be customs cleared in the UK at all but treated as a airside or cross dock operation ( assuming the dangerous goods /H&S requirements are complied with)

Hi The answers provided was assuming you are VAT registered in the UK. The responses were not intended to suggest you need to register for VAT . You would only need to register if you meet the requirements for registration. Eg if you are a UK established business exceeding the VAT threshold or an overseas business making taxable supplies in the UK . Import VAT is charged whether you are UK VAT registered or not , just as you would if you purchased goods from a UK supplier.its just part of the cost of acquiring the goods. If you are not required to be VAT registered do not need to add VAT to your sales price. In fact if you are not VAT registered you must not add VAT . You would just charge your customer what you agree but don’t mention VAT at all.

Hi No an export declaration from the UK to NI is not required . Either your customer or you will need to complete a customs import entry . Who that should be will depend on your contractual arrangement.

The question you ask is quite complicated for a forum. There are a lot of possible answers and it’s very easy to get wrong so you may be better getting some professional advice. I would also add - which companies if any are UK VAT registered as this will influence who can charge or recover import VAT.

Why would the goods need to come via the uk and enter in free circulation here? Although it’s not a requirement to own goods being imported it is unlikely that a freight forwarder or courier would want to take the risk of being the importer and suffer import duties an unrecoverable import vat . Only an owner can recover import VAT.

As previously mentioned it is unlikely the courier company will revise the declaration. A reclaim is best made with HMRC although you will need details and proof of what you were charged. When I mentioned travellers belongings it is referring to goods you physically carry with you such as your luggage. So you can bring back your personal goods that you previously took out of the country .

Hi I am basing my answers assuming you are not a UK VAT registered business. VAT is country specific so The EU VAT paid will be to the specific EU country authorities and the import VAT to the UK authorities. Neither takes any consideration of the other. It may be possible that the EU exporter can zero rate the VAT for export. This is at their discretion as they need to prove to their authorities that the goods have definitely been exported. Import VAT will be charged on entry to the UK.

Hi Unfortunately the customs regulations are in most respects not written with individuals in mind. In some areas such as travellers belongings and e commerce matters are simplified. As the courier companies specialise in large volumes of small packages in a highly automated way they do not always recognise shipments that need special customs treatment. It should be sufficient for the carriers for you to specify outbound and inbound that the goods are being exported for repair and return under repair.