Customs oldtimer

Hi The value of goods for customs should be in accordance with the valuation rules . This applies whether the goods are sold or not. The rules are very similar in the EU and UK so have a look here . https://www.gov.uk/government/collections/working-out-the-customs-value-of-your-imported-goods As the goods are used or faulty they are unlikely to be valued the same as new goods in full working order. You can’t however pick a random value . Italy should apply the EU rules for special customs procedures. As the goods were sent back to the original exporter , Returned goods relief may apply , the alternative is inward processing for repair. Prior approval may however be needed but this should be something the importer in Italy should be able to investigate. Temporary admission is unlikely to be applicable as this is for goods that will not be be altered.

Have a look at this guidance on reusable pallets & packaging https://www.gov.uk/guidance/declaring-reusable-packaging-for-great-britain-imports-and-exports

The couriers and parcel force etc are making a customs declaration on your behalf and charging for that service and collecting the taxes. They will then deliver to you. They deal with thousands of parcels daily and have highly automated systems. There is not a mechanism for a private individual to notify the post office or courier to remove your parcel from the thousands they deal with so you can make a customs declaration, pay the duty and clear customs.

Unfortunately now the UK has left the EU you cannot just take goods into the EU even if they are personal belongings . Check out https://www.gov.uk/guidance/check-how-to-declare-personal-goods-you-bring-into-or-take-out-of-the-uk To see if your circumstances meet one of the criteria for a simplified conduct or oral declaration. If you are moving to another country in the EU then you need to check what their requirements are. There is duty relief available for transfer of residence but usually needs to be applied for in advance. Again you would need to check if it would be acceptable for you friends to take items for you and still get relief.

Hi There are simplified procedures for export to the Channel Islands. Have a look at notice 703 para 7.13 which explains what export evidence is available. https://www.gov.uk/guidance/vat-on-goods-exported-from-the-uk-notice-703 For the loan chair being returned I would have thought RGR would be applicable. For the chair being repaired vat only inward processing. A reexport declaration is not a requirement but is still an option as proof of reexport and therefore discharge from IP .

Hi Now the UK has left the EU we have separate duty and VAT arrangements to the EU or any other country. This means that import duties/ taxes are due on entry to each territory. You / your customers are being charged the duties and taxes due on import into the EU not export from the UK. The courier s are not charging these duties but rather they are passing on import charges imposed by the import countries customs authorities for goods entering their country. There is no mechanism to reclaim UK import duty on goods reexported however there are import duty relief s that may be accessed. These are customs warehousing or inward processing. These need prior authorisation from HMRC and do come with administrative burden.

Hi The origin of goods is where they are grown or made. So in your example your Bananas are of Costa Rica origin. They cannot be GB origin as they were not grown there. By using your UKIMS authorisation you are saying the goods are not at risk of leaving NI and entering ROI. Duty will not be charged

As an initial answer you would be charged import VAT and import duty on anything imported. There are however duty and VAT reliefs for goods imported for repair . If you do this more than a few times a year then you will need to apply for approval to use the scheme , inward processing; from HMRC. Look up - Import goods for processing or repair on the .Gov website

An EORI number is just a registration number for importers or exporters . There is no requirement for a VAT registration to get one , however as an overseas person then you may not be eligible for an EORI. If you do get a EORI you can use it for import, but VAT and duty will need to be paid at import.

1. If you are sure the product you will import is zero rated then that needs to be declared at import. This commodity code has the option to declare both standard an zero rate depending on the exact nature of the product. 2. The product is only duty free from the EU if the goods meet the qualifying conditions and you have the required proof of origin from the exporter as per the trade and cooperation agreement. The standard rates of duty will apply otherwise. 3. You cannot claim import VAT back if you are not VAT registered. 4. How the goods are imported will dictate how the customs declaration is made mostly this is done electronically by the freight forwarder or courier . There is not a ‘form ‘to use.