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HMRC are not able to provide advice on procedures in other countries.
I do not work for HMRC. In my experience EU law requires that the exporter is established in the EU, so if you are UK resident then you will need to find someone else to act as exporter.
I would also check that EX Works is the best choice for your transaction. Some countries regard EXW as a domestic transaction so you may end up getting charged local VAT.
I suggest you check what German requirements are before proceeding. Your Supplier or customs declarant should be able to help.
To answer your questions
1. If goods are sent by post and any duty and import VAT are due the post office will contact you for payment. A customs label CN22 or CN23 is usually attached to the package but your friend should ask at their post office .
2. Yes commercial goods must be declared if they are carried in your luggage. Depending on the value you may be able to do this on line beforehand otherwise you may need support of a customs intermediary to do a declaration for you. HMRC do publish guidance on this.
3. Gifts are for personal use only between private persons. Duty and import VAT is exempted for goods up to £39 in value. If you then later choose to sell a gift as your personal second hand goods then you can do so.
An EORI number is a UK importer (or exporter ) registration number therefore if the goods do not physically come to the UK there is no need to register for an EORI in the circumstances you describe.
Unfortunately collecting goods yourself is very different to goods being dispatched via parcel courier from an EU VAT perspective. Shipping goods from Italy to France isn’t considered an export from the EU.
I suppose it’s your suppliers problem if they don’t charge you Italian VAT, but do not be surprised if they do charge when delivering to a non VAT registered person in France.
Best of luck
I am not sure where you are getting your information from. HMRC do not charge for a binding tariff ruling nor is there any restrictions on a small business getting a deferment account. HMRC have already provided the link to apply for a deferment account. If you don’t need to defer more than £10,000 a month it’s pretty straight forward. You can also pay duty various ways at import including by debit or credit card on line.
You haven’t provided the HS code you are using but the only codes I am aware of with a 25% duty rate are steel ,subject to safeguard measures. There is however a duty free quota that could potentially be claimed to bring the duty back to 0%. You do have to tell your customs agent this though.
Hs codes and duty rates can be checked at any time it’s not something you have to do just before you import. A system however cannot tell you whether or not you have determined the correct codes for your goods.
I am not an employee of HMRC but have practical experience importing and exporting.
This change of routing may have some additional expenses and obligations to you.
If your supplier is delivering within the EU your supplier will almost certainly have to charge you local VAT assuming neither you or your in-laws are VAT registered in France. When your supplier export directly out of the EU they can zero rate the export.
As well as UK import declarations you will also need to check what the French export declaration requirements are.
You would be best to start by asking the carrier and customs clearance agent about the fees charges and late delivery?
Although we have a trade agreement with the EU it is not sufficient for the goods to simply be transported from the EU to enter the UK duty free. To benefit the goods must meet the product specific origin rules. The origin needs to be self certified by the exporter and show their registered exporter number REX .
On arrival into the UK the reduced import duty needs to be claimed when the declaration is made.
If you have been charged 25% this is likely to be import VAT and import duty . Again you need to check with your customs agent what the charges consist of .
With the info given HMRC are unlikely to be able to provide the answers you are looking for.
You have not said how these goods are being transported. I.e.road ,airfreight, parcel as this may make a difference.
It is not generally a requirement to put a commercial invoice on packaging/ with the goods. If customs wants to see an invoice it is usually sent to them electronically.
Have you tried asking your supplier to stop putting invoices with the goods?
An EORI is an importer (and exporter) identification number. It means Economic Operator Registration and Identification. It is used on import and export declarations.
If the goods are for personal use then you don’t need an EORI. If you are a business including a sole trader you do. You would still pay any import duty or import VAT due on the import.
It therefore has no direct connection with your age or personal tax position. You would need to check this separately.
As a German tourist who lives outside the EU you should be able to access tax free shopping in Germany. You will need to ask the participating retailer to complete the relevant form..
This way only the UK import VAT is paid.