Customs oldtimer

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.

Hi Tax charges in other countries has no bearing on how tax is charged in the UK. The UK has entirely separate rules to the EU countries now we are no longer members. It is quite normal for local VAT or equivalent to be zero rated on export. There will be UK import VAT charged or to be accounted for through postponed import VAT . Whoever is the named importer is responsible for this. Assuming you are VAT registered in the UK and the goods are not zero rated you will charge your customers the UK VAT.

Hi Paul Brown Unfortunately customs don’t recognise zero vales ,everything is worth something whether you are buying it or not. Customs duties and import VAT applies to everything that enters the UK even if it’s been here previously. There are however duty reliefs for goods going out for repair and return . The correct proof would be the proof you sent the goods to Cyprus. Here is some info for next time. https://www.gov.uk/guidance/apply-to-pay-less-duty-on-goods-you-export-to-process-or-repair It’s unfortunate that DHL haven’t been more helpful nevertheless you should be able to make a reclaim to HMRC as they are generally responsive to claims from private individuals. https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

Hi You would normally use the amounts on your C79 to reclaim the import VAT paid through your VAT return. You would treat it as input tax on the VAT return. There is no mechanism for automatic repayment to your VAT account. Similarly if you used PVA you would account for the VAT on your monthly PVA statements as both input and output VAT on your VAT return.

Apologies the information provided is incorrect as the Aberdeen offices have closed.

Hi I assume you are referring to this guidance https://www.gov.uk/guidance/paying-vat-on-goods-from-the-eu-to-northern-ireland and you are not UK VAT registered. It is the responsibility of the EU VAT registered seller to make sure they correctly account for VAT . Perhaps you can contact your supplier to confirm that they have charged you correctly. A sale from the EU to NI is not regarded as an import but an acquisition so there would not be import VAT or import duty to consider.

Hi As a non UK company it would be usual for you to be registered as a non established taxable person NETP at the HMRC offices in Aberdeen which should be on your registration documents.

Hi HMRC won’t assist in providing a procedure code or under CDS the data elements 1/10 and 1/11. I assume you mean by bonded that you are exporting from a customs warehouse . If you are looking for ‘bonded ‘ You won’t find a reference to this in the CDS notes. For most exports from a customs warehouse the code hasn’t essentially changed so the problem with completing the declaration probably lies elsewhere. I suggest you ask your clearance agent to thoroughly check the completion notes and make sure they are using the correct codes including warehouse types and reference numbers .

If you have C79 ,which is issued by HMRC not FedEx via your government gateway account , then import VAT will have been paid by someone . The likely answer to why you have not been charged import VAT by the courier is that they have invoiced the sender . Check with your supplier whether they have picked up the charges for you. The other answer for the consignments below £135 for business to business sales is that you should account for VAT yourself using the reverse charge mechanism. You will not receive any statements for this . https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk

Hi It is unlikely that something made 5 years ago would qualify under the new UK preferential trade agreements. 5 years ago the preferential rules would be those applicable to EU trade agreements so the goods would have been of EU preferential origin not UK preferential origin . As each agreement has its own rules so you would need to look at the conditions and territorial requirements of the specific agreement . Each new agreement also has a parliamentary report which provides an explanation of the shift in origin rules.