Customs oldtimer

Hi BornClueless If you are not VAT registered then there will be no UK VAT element at all to consider. The export value will be the price you sell the goods for. So if you sell for £120 that is the value for export. Yes the EU importer will pay local import VAT in their own country.

Hi MS Unfortunately the UK-EU trade agreement only allows goods of EU preferential origin duty free entry to the UK . GB origin goods can only re- enter the UK duty free if you use / claim returned goods relief and have proof of the previous export from the UK. If you don’t have proof of prior export then they will be charged at the all country duty rate.

Hi If the original import was via the post then the reclaim form is a BOR 286. The post office handles its own reclaim process. You should have a charge reference number.

Hi JFH It may be worth asking the HMRC classification team . They certainly apply rulings on vintage vehicles and whether they qualify as collectors items rather than vehicles. https://www.gov.uk/guidance/ask-hmrc-for-advice-on-classifying-your-goods

Hi JFH Firstly I am not an HMRC employee so cannot provide an official answer. You may find some of the information you need in this guidance. https://www.gov.uk/guidance/how-to-value-goods-for-import-vat There is an embedded link in the words ‘sculpture casts ‘ to this (withdrawn) guide. https://www.gov.uk/guidance/the-margin-and-global-accounting-scheme-vat-notice-718#section20 In this guide it mentions 3. An item comprised in a limited edition shall be taken to be so comprised for the purposes of subsection 1(d) to (h) only if (a) in the case of sculpture casts: (i) the edition is limited so that the number produced from the same mould does not exceed 8, or (ii) the edition comprises a limited edition of nine or more casts made before 1 January 1989 which the Commissioners have directed should be treated, in the exceptional circumstances of the case, as a limited edition for the purposes of subsection 1(d) Whether this is still applicable I cannot say.

I assume this is a replacement for an item previously sent. How you export out of the UK and which export procedure code will have zero impact on how Gibraltar customs treat the import. Gibraltar customs may accept that the part is a replacement or perhaps they won’t. Most customs authorities will regard an import as a new import and charge duties and taxes as a first import. It may be wise to discuss requirements for importing replacements free of charge, as there is usually some requirement to use special procedures to relieve the duties or there will be some sort of reclaim option for the original import of the faulty part.

There is a long list of acceptable proof of export from the UK in section 6 of VAT notice 703. You should find adequate information there, HMRC ask for evidence of export from the UK not import into your customers country. The link is embedded in the previous link shared. In the section below. Collection by customer. If your customer arranges to collect the goods from you, you’ll need to be sure how and when the items are leaving the UK, and what evidence of removal they’ll give you, before you agree not to charge VAT. If you have any doubts, you should take a deposit that’s the same as the VAT that would be charged. You can refund the deposit if they give you the (evidence that the goods have left the country )within the time limit. https://www.gov.uk/guidance/vat-on-goods-exported-from-the-uk-notice-703 See in particular para 6.6 on collections by customers- indirect exports.

To be clear I don’t work for customs so my answer is not official but based on knowledge. Exports to the EU are now just the same as to the rest of the world. A UK exporter does not usually need to know the local tax status of their customers . Any goods arriving in the EU or any other country must be declared to the local customs and any duties taxes and levies would be paid prior to releasing those goods from customs. It becomes the importers responsibility to deal with those requirements. As an UK exporter you need to export the goods from the UK. If you are VAT registered then you can zero rate but must have proof of export. Whilst you can zero rate for export there may be times where you may want to charge UK VAT such as if you are delivering to a place in the UK or your customer is collecting the goods and you were not certain of getting the proof of export.

Information of zero rating goods for export is in this guide. https://www.gov.uk/guidance/vat-exports-dispatches-and-supplying-goods-abroad#vat-on-exports There is a link to the evidence needed to prove export. If your customers are collecting you need to be certain that they will follow the correct export procedures and will provide you with the evidence you need. If they fail to provide the evidence then the VAT zero rating could be disallowed. It would be unlikely that your customers would pay the VAT later. It’s better if you can control the export so you can be certain to get the proof of export. I would also suggest you read the following with regard to VAT 65a claims. Goods purchased for resale are not eligible. Nor can a claim be made by a private person. https://www.gov.uk/guidance/refunds-of-uk-vat-for-non-uk-businesses-or-eu-vat-for-uk-businesses

The pre Brexit rules were for Intra EU transactions. Now the UK has left the EU intra EU VAT rules do not apply. Instead there are exports and imports. On import the EU customer will be charged import VAT ( at local rate) and possibly customs duties . If they are VAT registered in their own country then they will need to provide their VAT number. You can zero rate the export from the UK. See https://www.gov.uk/guidance/vat-exports-dispatches-and-supplying-goods-abroad If you are using couriers/ fast parcel operators then they usually request customer/ recipient information when you send the goods.