Customs oldtimer

No . As you have described the goods are remaining in the EU so there is no customs duty between EU countries. The location of the buyer is not relevant. There may however be a VAT question in either Ireland or Germany as you must be taking ownership of the goods in the EU to be able to sell them on to your customer in Ireland. Ownership does not necessarily mean that you have to take physical possession of the goods.

New Rules on how to treat imports below £135 came into force in Jan 2021. Goods below £135 are relieved of import duties but are subject to VAT. https://www.gov.uk/government/publications/changes-to-vat-treatment-of-overseas-goods-sold-to-customers-from-1-january-2021 Detailed guidelines are here: https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk Perhaps one of the HMRC admins can add the live links. You do not need to create a UK entity but you probably should have been registered for VAT from 2021 as the scheme is not optional.

There should be the option on the application to say no you have not got a customs guarantee. It will usually only ask you for a CCG number if you answer yes. If you are struggling with the online application use the print and post version instead. TA is the option for examining goods prior to purchase. You can make a reclaim by invalidating the customs entry within 90 days if you reexport goods . This sort of claim can be on a C285. Unfortunately there is no easy way round this.

Just to add if you use temporary admission and don’t reexport then you need to actually arrange for another import entry to pay the duty, There is no automatic right to a refund of duty just because you reexport something . If you do make a reclaim it can only be for one of the specified reasons.

I am only talking about the UK side . The German authorities are not interested in whether UK VAT is paid or not they are only concerned about their own taxes. I

No that is not what is being said. Temporary Admission is a very specific type of import and still requires authorisation. It is just the guarantee part that isn’t necessary required. If you pay duty and the goods are rejected as faulty ( not just because you don’t sell them or don’t like them ) then you can reclaim duty using a c&e 1179 which must be submitted 48 hours prior to a reexport not a c285.

Hi You need to consider a procedure call outward processing which allows you to export goods for repair and return. On return you will only pay taxes on the cost of the repair. If this is free of charge there won’t be anything to pay. As this is a one off you can use ‘ authorisation by declaration’ meaning you need to tell the courier that you want to export under outward processing so they can make the appropriate type of customs declaration. You will need to get a copy/ proof of the export. On reimport ask the German manufacturer to clearly state’ return after repair ‘. If you are able tell the courier as well. Be ready to provide proof of previous export. More details are here https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use#outward-processing

Hi It is your VAT registration that gives the access to postponed VAT accounting not your EORI. https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return It is however best to align you VAT an EORI number so it is recommended that you get a new EORI number connected to your VAT number.

Hi The rules for a GB EORI apply equally to EU business and any other non UK business. https://www.gov.uk/eori The rules are very similar to those in the EU meaning that any non UK established business must appoint an indirect customs representative . The above guidance indicates that a non UK business may not be eligible for an EORI except in specific circumstances.

Hi There is no relief from VAT on goods imported from overseas It does not matter whether it is a private import or not. https://www.gov.uk/guidance/using-a-fast-parcel-operator-to-import-and-export Unfortunately you personal travellers allowance of goods up to £390 only apply if you carry the goods yourself. https://www.gov.uk/bringing-goods-into-uk-personal-use The VAT you are charged at import is to make it equivalent to as if you purchased something from a shop in the UK.