Customs oldtimer

The 5% VAT is not applied automatically and only applies in specific circumstances. Therefore how FedEx declared the import to customs will depend on what information was provided to them in the first place. If no one advised them that the goods are entitled to reduced rate VAT they would declare as if for standard rate. https://www.gov.uk/guidance/how-to-value-goods-for-import-vat If the goods do qualify for reduced rate VAT then you can either go back to FedEx and ask them to amend the declaration if they didn’t follow the correct instructions. If they were not informed to apply the lower rate VAT then they may charge you for the service. You can also make a reclaim directly to HMRC after paying. This assumes you are not VAT registered. If you are VAT registered you make an adjustment in your VAT return.

To add to HMRC Admin 19 s comment. You are referring to the basic information only. There are also several other threads on the subject in this forum that give more information. In practice a UK Ltd company registration at a virtual office is not sufficient to be considered UK established for VAT purposes. There is usually a premises where you trade from and will have usually have employees who perform company business.it is this trading premises that should be used to register for VAT as a uk business. It would be very unusual for staff at a virtual office to be acting in any practical way ,such as receiving stock, keeping records etc ,for the many businesses probably registered at those premises. Ultimately it is up to you to ensure you register for VAT at the right time. If HMRC find later that you should have registered but didn’t they can impose penalties and recover unpaid VAT. It is therefore wise to understand what the requirements are for a UK established business. If you can’t meet all those requirements then you would be treated as a NETP. Para 9.4 of that basic guide gives a bit of the information as do some of the other threads. Alternatively seek some professional advice on UK VAT requirements.

Yes you can apply to HMRC for monthly data of all imports and exports using your EORI. HMRC currently charge for this service. https://www.gov.uk/guidance/request-customs-declaration-service-data-on-imports

Hi You will need to declare the goods at import . Depending on how the goods are being imported you may need to employ a customs agent to do this for you. They will however charge for their services. There is no import duty between the UK and the Channel Islands as they are Crown dependencies of the UK.We have a customs union. There is however import VAT to consider as the customs union doesn’t cover VAT. You can either pay and reclaim the import VAT or use postponed VAT accounting. This is assuming you are purchasing the goods and are entitled to import VAT recovery. Either way you will need to access your C79 or PVA statements via your financial dashboard in your CDS account ( via government gateway login) There is good guidance on the HMRC website if you search ‘get your PVA statement’. Perhaps one if the HMRC admins will add the link. It would probably be wise the make sure that as these are electrical items they are compliant with the GB safety regulations .

Hi Sammie You can zero rate the VAT for export however you are right to be cautious if you are not in control of the goods actually exported. Do you trust the customer in Gibraltar to give you all the proof of export you need to support proof of export.? If the freight agent / customs agent are engaged by your customer they have no obligation to you to provide any export documentation. There is the option of charging the VAT and then refunding only once you have received all the proof of export. https://www.gov.uk/guidance/vat-exports-dispatches-and-supplying-goods-abroad On another point a non UK company cannot be declared as the exporter from the UK therefore there is a risk they will use your company name. You will then inadvertently become responsible for the accuracy of that declaration you had no control of.

If a business is not established in the UK they must have an indirect customs representative. A GB EORI and GB VAT number does not make a business established in the UK. A customs representative cannot act as a direct representative for an overseas company.

Hi Karol S The normal practice for a carrier / customs agent making a declaration for a non VAT registered importer would be to pay any import VAT ( and duty if applicable) and recharge you. As you were not VAT registered it is unlikely that you can recover any import VAT paid. For your subsequent shipments when you were VAT registered and had a new EORI which should be linked to your VAT number one of the following should happen. If you have paid the VAT either directly or via the customs agent you will have. C79 monthly statement. If the customs agent has used the postponed VAT accounting scheme then the VAT amounts will appear on your monthly PVA statement. These figures are used as both input and output VAT on your VAT return This is assuming you meet the requirements for reclaiming import VAT Both statements are available in your CDS financial portal. The figures from these statements should be used on your VAT return. You may need to register to do this if you have not done so already. https://www.gov.uk/guidance/get-your-postponed-import-vat-statement. You cannot usually reclaim any import VAT paid if you don’t have the C79. A C79 or PVA statement is not issued if you are not VAT registered. I cannot answer why you cannot select your VAT return for Q423 -hopefully one of the HMRC admins can assist.

Hi Import duty but not import VAT is relieved for goods below £135 . Therefore as you are not VAT registered you should be charged VAT on the whole value. Whether import duty should also be charged had the order been combined will depend on the goods classification and duty rate applicable and also whether the goods are eligible for duty free entry under the UK -CA free trade agreement. You need to make sure you are complying with this requirement. https://www.gov.uk/government/publications/changes-to-vat-treatment-of-overseas-goods-sold-to-customers-from-1-january-2021/changes-to-vat-treatment-of-overseas-goods-sold-to-customers-from-1-january-2021

Hi All goods arriving into the UK are treated as new imports and subject to import duties and VAT . This would apply even for free of charge replacements as HMRC would not have any evidence that they are really replacements or that the original imported goods remain in the UK. There are a couple of ways this can be mitigated by using specific customs procedures . They must usually be done before the original imported goods are exported or disposed of. If the it’s under 90 days since the goods were imported you can apply to invalidate the import entry. https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285 I suggest you also look up the rejected goods procedure on the HMRC however this is usually for goods that are faulty or they sent you something different to what you ordered. If you complete the application before you reexport or destroy the goods and have evidence of the subsequent export then duties and taxes will be refunded .

Hi The Post Office has obviously not picked up that the goods have had tax paid already and submitted the shipment to HMRC for customs clearance. As per Royal Mail web site- For goods with a value over £135 and gifts over £39, customs charges will continue to be applied on behalf of HMRevenue & Customs (HMRC). Royal Mail will collect these directly from the recipient prior to delivery. The claim form for overpaid duty or VAT is a BOR 286 https://www.gov.uk/government/publications/vat-customs-dutyimport-vat-relating-to-imports-by-post-bor286 You will need to contact the post office about their charges.