Customs oldtimer

You can usually only get an XI EORI if you are located in NI. If the details of your business are not visible then that usually means you haven’t requested that they are visible. Perhaps one of the HMRC admins will give you the relevant contact details so you can correct this.

The customs rules for sending goods by courier are not the same as when you are a traveller carrying your own goods. The rules are limited to £135 duty exemption and no exemption or relief from VAT. Payment of polish VAT has no relevance in the UK . If the goods are only here temporarily then you may also get duty relief such as if you are a student etc https://www.gov.uk/guidance/apply-to-import-goods-temporarily-to-the-uk-or-eu If you are resident in the uk then you would need to apply for transfer of residence relief .

Firstly each country has its own tax legislation, some have VAT some have GST or other sales taxes. Your UK status has absolutely no bearing on how your imports would be treated overseas. Import duties for goods also vary as each country can choose what duty to charge. Unless you have checked what the duty rates are in your intended markets it’s hard to say that everywhere will apply zero duties. An GB EORI is only used in the UK to act as an importer / exporter registration number. It is no use elsewhere. Only VAT registered companies can charge UK VAT, therefore the VAT zero rating does not apply to you. You simply do t mention VAT at all if you are not VAT registered.

DDP just means the sender pays the duties and taxes. Once they are paid then you can do what you want with the goods. If you are VAT registered and you are not buying the goods you cannot reclaim any import VAT. You may have been better to use a special relief for goods to be tested and destroyed. https://www.gov.uk/guidance/pay-no-import-duties-or-vat-on-importing-goods-for-testing

You should find the information here https://www.gov.uk/bringing-goods-into-uk-personal-use There is also a link to declare your goods and pay duties due on line. This uses a simplified method of duty calculation. You can check this without actually making a declaration.

The £135 threshold only applies to a customs duty exemption for goods in a single consignment. There is no VAT exemption. Import VAT is due on the total import value of the goods. In addition I should point out the description of other is not acceptable as it does not accurately describe what the goods are. The exact nature of the goods should be mentioned. You should check with the carrier as they usually provide guidance on this as vague or generic descriptions can cause hold ups. Nor as you say goods which are not genuine gifts between private individuals be described as gifts. Even gifts should be described further so the exact nature of the goods are known.

As per my previous post the correct VAT treatment for goods under £135 imported into the UK is as per the links posted. The incoterm you choose is not relevant. Consignments of goods with a value of £135 or less that are outside: the UK and sold directly to customers (not through an online marketplace) in Great Britain (England, Scotland and Wales) will have UK supply VAT charged at the point of sale Consignments valued at £135 or less The seller must charge and account for VAT at the point of sale, unless the consignment is a business to business sale and the customer has given them their UK VAT registration number. To charge and account for VAT the seller will need to: know the precise nature of the goods to find out the correct rate of VAT to charge register for VAT — sellers that are already registered for VAT do not need to re-register keep records of the goods sold, and make sure they get accurate information to apply the correct VAT treatment to them The £90,000 threshold does not apply to non UK based business the there is no threshold applicable for vat registration for sales from overseas to UK customers. Once VAT registered you will need to charge your customers the VAT at point of sale and remit that to HMRC via your VAT return. No import VAT will be charged.


Pear to Pear .

I don’t know why your agent says that inward processing is not still available. It stopped being called inward processing relief and is just called inward processing now. Details below: If the agent you have been talking to isn’t helpful then I suggest you try someone else who understands duty reliefs. https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use

If you are using a courier then they will usually clear customs and invoice you as the UK based importer for the duty and VAT . They may ask for this prior to delivery. No the Brazilian company does not need to register for UK VAT unless they are selling goods in the UK .

The UK has its own Trade Remedies Authority so no they do not automatically apply the same as the EU. You will find the UK approach to Anti Dumping and investigation in the link below. https://www.gov.uk/government/publications/the-uk-trade-remedies-investigations-process