Customs oldtimer

I am not an HMRC official but involved in importing and exporting so can assist with my understanding. The £135 threshold means that there is a waiver of import duty for goods up to that value. I am assuming you are ordering directly from a US company and not via one of the sale’s platforms such as Amazon. If so Import VAT should be charged by the seller as they are supposed to register for VAT in the UK . There is a zero sales threshold applies. It sounds unreasonable but that is the requirement. https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk If goods come via the postal system the sender would attach a CN 22 label then the Post Office can charge the applicable taxes ( import vat @ 20%) plus their admin fee . They usually get imports to pay on line. Hopefully one of the HMRC admins can advise

Books are generally duty and VAT free . There is no difference for personal use or otherwise. You can look in the UK tariff schedule if you want to make sure yourself. www.gov.uk/trade-tariff

Ok but you didn’t state what the intended use was in your original post . Civil engineering does not necessarily imply it is included in exclusions for professional equipment. There is also a TA for anything else not listed in the specific reasons. Prior approval is always needed . It is also possible to extend the period of time the goods are in the UK temporarily in some cases but you would need to state your requirements in the application. HMRC would then make a decision on a case by case basis.

The time limit to issue of the REX registration will depend on local procedures in the country your supplier has applied. Unfortunately the EU legislation does not specify a maximum time limit only that the registration should be issued without delay. HMRC won’t be able to give an update on how long your suppliers application may take. There is provision in the EU - UK trade agreement to submit a retroactive reclaim if there is a delay in obtaining a valid statement on origin.

It is not clear why you think you cannot use temporary admission . There is no requirement for a sale to take place to use TA. Ta sounds the correct procedure to use in the circumstances you describe.

Everything entering the UK is treated in the first instance as a first time import and subject to import VAT and possibly import duty ( depending on the goods and their origin) As this is an item that you purchased in the UK you need to tell UPS that this is returned item. No tax should be due if it’s clear the item is being returned. If you have already paid you need to make a reclaim request to HMRC or ask UPS to do this.

Hi Alex Monaco Firstly I don’t work for HMRC but I can answer your questions. Clearance fees are not set by HMRC, these are commercial rates applied by the couriers / Parcel Force. Taxes and duties are set by the Treasury and administered by HMRC . These are set out in the UK tariff schedule. If your EORI is provided then this should be used by the couriers to declare the goods in the company name. An EORI is however an importer registration number and cannot be used to pay or account for taxes / duty. If duty / import VAT is due the couriers may use their credit account with HMRC and charge you what they have paid on your behalf. If you are VAT registered then the import VAT may alternatively be posted to your PVA account if requested. If you believe that you have been charged VAT to your PVA account as well as paying the courier the import VAT then I suggest you go back to the courier and get the duplicate transaction amended. You can only usually recover import VAT paid if you have a C79 from HMRC. The C79 is issued electronically and available in your company government gateway account. I suggest that you check the parcel force website for details of their charges. As I understand it there is a different charges depending on the value of the consignment. The reason being that a more complex customs declaration is required for goods over a certain value.

You can find information on duty Rates here. You will need to correctly classify the goods to identify the correct import duties. https://www.trade-tariff.service.gov.uk/xi/find_commodity

This publication should answer your questions . The section on goods from the EU relates to products imported directly from the EU. https://www.gov.uk/bringing-food-into-great-britain/meat-dairy-fish-animal-products

The UK retail VAT scheme was withdrawn with effect from 1 January 2021 throughout the UK. It is therefore not possible for any VAT recovery for goods purchased in the UK and taken overseas. As you say if the goods are directly exported from the UK the VAT registered seller can zero rate. The EU does have a duty and tax relief for low value gifts between two private individuals The value cannot exceed €45. There is also a duty relief for goods below €150 but there is not relief from VAT. Other countries have different reliefs and thresholds . Each country will set their own import requirements and any taxes or duties paid in other countries is irrelevant.