Customs oldtimer

Hi Bikerbear There are specific rules on how goods being imported are valued. Goods from Guernsey are not subject to customs duty but there will be import VAT. You will also find a specific section relating to second hand goods etc. https://www.gov.uk/government/collections/working-out-the-customs-value-of-your-imported-goods If the item is a gift or you pay a nominal amount then the value should reflect a reasonable market price. HMRC do not accept nominal values.

Hi I am not from HMRC but usually it would be the customs declaration made by UPS that HMRC requires to be correct and subject to amendment if incorrect. The invoice from UPS for their services would be a commercial matter and not something HMRC would need to be amended. If UPS are also paying customs duty on your behalf they would also invoice for that, but again this is a commercial arrangement. Do you mean you are withholding payment to UPS until they rectify the customs declaration? And this is why UPS are threatening legal action?If so this is also a commercial matter. You do need to identify why UPS are not using the invoice values or commodity codes being provided to them. Do bear in mind how the value for customs is determined. E.g there will possibly be additions for the cost of getting goods to the UK , and if invoiced in another currency the value will be converted to GBP using a customs exchange rate. If incorrect commodity codes have been used but there is no impact on duty payable then HMRC post clearance team do need to be notified. Whilst ideally UPS should do this if they haven’t used the commodity codes you have given them you can also do this yourself. Similarly with any over or underpayments. Perhaps one of the HMRC Admins can provide links.

Private individuals do not need an EORI instead your name and address would be declared. There is no possibility or option of declaring an import yourself so if the goods are coming by freight you will most likely need to engage a customs clearance agent/ broker at the port of arrival. The agent will make the declaration and pay charges on your behalf. They will charge for this service .

It does not seem correct that goods can be T1 status and then become T2. T2 status usually applies to EU Union goods moving through the UK to an EU member. It used to retain the EU status. Surely using T1 for the first part of the movement would break that link.

Firstly I would query this with UPS .
Secondly check the T&Cs of the seller on responsibility for imported goods charges. No duty is due on imported goods with a value less than £135. The seller is obliged to charge UK VAT at checkout.
There a a few things that may have happened.
1. The seller hasn’t charged you the UK VAT or not made it clear on the shipment that it has been charged ie showing their UK VAT registration number.
2. The value being declared is in another currency and the customs exchange rate used in the UK takes the value over £135.
3. some of the charges will be UPS fees for collecting the taxes etc.

Hi The issue is the perfume is considered hazardous for shipping whether it is being returned or not . This is a requirement of the carriers / airlines not customs.

You can only claim UK import VAT on your UK VAT return. You would need to be VAT registered in Italy to reclaim Italian import VAT. You should check with your agent / courier who is the importer of record . If it is your VAT registered customer them they may be able to claim.

If the goods has a CN23 then that means they came via the postal service. It’s the Post Office or Parcel Force that will have missed the information that VAT has already been charged and charged it again. You need to lodge a claim with the Post office using a form BOR 286. https://www.gov.uk/government/publications/vat-customs-dutyimport-vat-relating-to-imports-by-post-bor286

If you have a Large Business client manager then they are your best contact . If the goods should have been declared to IP you need to make sure any requests to change the procedure is done quickly as you only have a 90 day window to do so. You will also need to need to demonstrate that the agent acted without instructions or didn’t follow the instructions given. It will just be the C285 . As you must be VAT registered you may need to explain carefully why you are entitled to the refund of import VAT and demonstrate it hasn’t been or won’t be recovered through your VAT return.

You can export from the UK as a temporary export so when the good s are returned you would reimport them as returned goods. So you / your customer doesn’t incur customs charges in Ireland (Eire) you / they would need to use temporary import procedures. There are several reasons for temporary admission so you / they need to select the appropriate option. These may need applying for prior to arrival in Ireland. These Irish Revenue website has information on the process.