Customs oldtimer

Hi Andrew Reed The UK does not use the REX scheme . REX numbers are only issued to EU businesses to use in statements on origin when exporting to GB. The statement on origin should only be issued by an exporter and not used for domestic GB transactions. Instead you need to get suppliers declarations from your UK suppliers.Details in the below guidelines. https://www.gov.uk/guidance/using-a-suppliers-declaration-to-support-a-proof-of-origin These declarations then provide evidence you keep in your records for you to issue your own statement on origin referencing your own EORI.

Firstly check the retailer’s terms and conditions and whether they will expect you to pick up any duty or import VAT on arrival in the UK or whether their price is inclusive of UK charges. If you will be responsible Import VAT is 20% import duty will vary depending on what the goods are and where they were manufactured. There may also be charges from the carrier/ postal service as well. Payment of taxes in other countries is not taken into account when importing into the UK. It is the retailer s choice what to charge, eg the price may not be the same for domestic customers and overseas customers.

As this is an HMRC forum they will not be able to provide advice on commercial EU matters. The legislation in the EU requires that the exporter is established in the EU. In most cases this isn’t a problem as the seller of the goods to a non EU person will be the exporter. The law does make some concessions but requires a non EU person to use an EU established indirect representative . That representative takes joint legal liability for the accuracy of the declaration and any customs debt. This remains for a minimum of 3 years and in many cases longer for VAT. As there is a financial risk to these businesses it is a commercial choice whether they are willing to act as an indirect representative . In practice there are not many indirect representatives and those that are there are generally more expensive. We have exactly the same rules that would apply to non UK business. You should talk to your suppliers to see if they will export directly to you.

Hi This guidance covers declarations for personal exports. The value of the goods will most likely be outside your personal allowance for other goods https://www.gov.uk/guidance/check-how-to-declare-personal-goods-you-bring-into-or-take-out-of-the-uk If you are travelling through France you may need a transit declaration to move the goods through without a customs declaration or incurring any charges until your destination. You will need to check requirements with the French authorities. You may find that the French authorities do not have such simplified procedures.

Hi I suggest you get some EU advice as it’s unlikely HMRC can comment on the EU requirements. In my opinion as you will effectively be taking ownership of the goods in Spain before you can sell to your Irish customer you will be making a taxable supply in Spain. As a non EU business there is no threshold for VAT registration so you will need to register for VAT . You will need to check whether that will need to be in Spain or Ireland.

As a suggestion you could raise a complaint on the basis of the lack of service. https://www.gov.uk/government/publications/hmrc-charter/the-hmrc-charter Or report it as fraud https://www.gov.uk/report-tax-fraud Alternatively raise this with your MP.

Hi UK based businesses who do not reach the VAT registration threshold of 90 k per year do not need to be registered for VAT to import and sell goods in the UK. You will however be charged import VAT ( and import duty) for your goods on entry to the UK. As you already have an EORI ( importer/ exporter registration number) you are aware that you can obtain an EORI without a VAT registration.

If the goods are remaining in the UK no special procedures are needed. There are however some relief for samples for goods to be given away at trade fairs. Goods would need to meet the conditions imposed by the relief. The procedure codes can be found in appendix 1 & 2 of the CDS completion instructions for data elements 1/10 and 1/11.

If you believe you owe the VAT and PVA shouldn’t have been used you can make a voluntary disclosure to regularise the situation. There is a document called a C2001 Details are in this guidance https://www.gov.uk/guidance/customs-debt-liability It shouldn’t be the case that your carrier can use PVA for a non VAT registered business, they should check that first you want to use PVA and also that you have a valid VAT registration,however these mistakes can happen .

Hi Have a look at https://www.gov.uk/bringing-goods-into-uk-personal-use It tells you what your personal allowance is for other goods (£390)and what to do if the value is above this.