Customs oldtimer

Hi No the statement from the original seller cannot be used on the EU sellers documents as they are not the exporter in the beneficiary country. The DCTS does allow for indirect transport provided the non manipulation rules are complied with. There is no provision for making out of replacement certification by a reseller as would be the case for documents made out by an EU supplier.

If you are purchasing something then you are correct it shouldn’t be declared as a gift. Only goods between two private individuals with a value below £39 are relieved of import duty an import VAT. For goods being purchased or over the gift threshold there is a duty relief for goods below £135 but VAT is charged on the whole value. Over £135 and there is duty and import VAT charged. There is no basis for you to be charged only for the excess over the gift allowance. If you do think you have been overcharged duties then you can submit a reclaim.

Hi You need to check the CDS procedure codes, that looks like an old CHIEF code. It is up to you to choose the correct code but the suggested code is only when you are sending a replacement before you reimport the faulty item . You would usually need prior permission / authorisation to do this.

Hi I assume you took ownership in the Netherlands and made an onward sale in the eu within the goods being physically received into the UK. If so your question is not something that HMRC would be involved in or be able to advise on. Your transactions have happened in the EU so you will need to check on the Dutch and or Austrian VAT rules. If you don’t have a VAT registration in one of those countries already you may have triggered an EU VAT registration requirement. Your German EORI is an importer/ exporter number and not relevant for intra EU transactions.

It theoretically possible but extremely difficult in practice. Firstly the DCTS statement of preferential origin cannot be reapplied by the EU seller. The agreement only allows for the statement on origin to be made out as below: Conditions for making out a proof of origin ‘A proof of origin must be made out by the exporter operating in a beneficiary country’ This is in the agreement and Notices that have force of law relating to the DCTS. The legislation says “Goods may be stored, and consignments split up by or on behalf of the exporter, in a transit country or territory provided the goods are at all times under customs supervision in the transit country or territory.” Therefore it is only the original exporter from the beneficiary country who can make out a replacement proof of origin under DCTS.

Hi The courier company is only paying the VAT to HMRC on your customers behalf. If your client was named and the importer your client should therefore have a C79 available for download in their CDS account .

Ok that’s much clearer. So you are making a supply in the UK to an Irish customer rather than a direct export to Ireland. The goods will only be exported after further processing to repair the machine. You can only zero rate UK VAT if the conditions for zero rating for export are met and you have proof of export from the UK . As the goods are for incorporation / processing prior to export there are additional conditions. Have a look at VAT notice 703 Paragraph 3.6 Conditions for zero rating goods for export after processing or incorporation. You should therefore make sure that you can get the correct proofs of export before agreeing to zero rate the sale.

Hi Your enquiry isn’t entirely clear. You have not said where you are sending the goods from. Is this a UK supply from a UK company or an import into the UK? What do you mean by ‘There is a self declaration in place with UK customs’? Is the ‘end user’ the machine owner in Ireland or the repairer in Scotland?

You do not need a VAT registration to obtain an EORI number as an EORI is a. Importer exporter registration number only. When you do become VAT registered you will however need an EORI number connected to your VAT number. There is no requirement or reason for you to register for CDS if you are not VAT registered . Registration for CDS is usually for the purposes of a VAT registered business accessing their financial dashboards. You cannot use postponed VAT accounting unless you are VAT registered. You will need to pay any import duty and import VAT at import or via your customs agent.

The customs duty is relieved for goods that have an intrinsic value below £135. That applies to the goods only, excluding any UK VAT or postage/ shipping costs . Please bear in mind that If the goods are purchased in foreign currency then a monthly UK customs exchange rate is used to convert to GBP. If you have purchased in GBP then this is not applicable. The overseas seller should be registered for UK VAT and UK VAT should be charged by them on the total value of the not just the intrinsic value of the goods. At import special customs procedures should be applied for these low value goods meaning there should be no additional charges as the goods are relieved of duty and VAT has already been applied by the the seller. Goods with an intrinsic over £135 will be charged duty on the costs of goods plus costs of packing/ shipping etc ( this is the value for customs) .Import VAT is applied at import based on the value for customs plus the duty. The overseas seller has no requirement to add UK VAT to such consignments. Normal customs procedures apply to these. It sounds like whoever has made the customs declaration for you has either been provided with incorrect information on the goods, or value , or has declared the goods incorrectly so I suggest that you go back to them in the first instance. If you believe you have been overcharged then you can submit a duty reclaim on a C285 or ( BOR 286 if by post)