Customs oldtimer

Under CIF it is your responsibility to sort out how the goods are declared to customs your Chinese supplier is unlikely to sort this out for you . If you have agreed CIF London - where in London does this mean. You need to know where the goods are going to arrive. You first need to understand whether The goods are coming by air , sea, by courier company such as FedEx ; DHL, UPS or post etc HMRC will not notify an importer of the requirement to complete a customs entry. If the goods come by post or courier they will notify you and sort out the duties etc. They will ask you to pay before they deliver. If it is Sea or Air the port/ airport will hold the goods until customs cleared . It is likely that if you have not arranged for a customs agent to clear the goods for you an agent not of your choosing will contact you. You are therefore best advised to find a customs agent yourself. As a private individual you don’t need an EORI but the taxes and duties are the same for everyone. It does not matter that the goods are for a private individual or not for resale.

There is plenty of info here https://www.gov.uk/guidance/import-goods-to-the-uk-or-eu-temporarily Many of the TA reliefs are available to overseas businesses.

The registration of a business at Companies house with non resident directors is permitted. Companies House are separate from HMRC who have very specific rules about what is considered a UK established business for VAT purposes and what is a Non established business. Therefore it is possible to register a uk business at companies house but this alone does not make a business established for VAT purposes. If you are trading in the UK as a non established business then the VAT turnover threshold is zero and are required to register for VAT immediately.

Hi UK sender Unfortunately the Irish customs will only accept a claim from the named importer as they are the legal customs debtor . It does not matter who actually paid the duties. The same applies here in the UK.

Hi LeneMarie The statement of preferential origin is optional and only used when the importer wishes to claim reduced import duties under the UK - EU trade agreement. If a statement on origin is used A Rex number of the exporter must be shown where the goods are more than €6000. The exporter must also hold proof that the goods qualify for preferential treatment. It can only be used when importing into the UK where the goods are manufactured in the EU and meet the specific qualifying origin conditions for that item. Preferential origin cannot be claimed for goods shipped from the EU but not EU preferential origin. If the goods are manufactured in Norway, which is not in the EU, then a Danish exporter cannot issue a statement of EU preferential origin. A statement of preferential origin is optional in any case even if the goods qualify and certainly not needed if the UK import duty is already 0%.

Hi blueshaze Your customer will need to contact the Italian customs for local procedures with regard to Italian taxes. There will likely be the option of either a duty reclaim of faulty rejected goods or if you are sending a replacement they can use outward processing exchange. Goods being returned unaltered to the UK can use returned goods relief. You would need to advise your chosen courier of the special procedures when booking their services as they will tend to treat the shipment as a standard shipment. It is often not sufficient to write on the package alone as these instructions are often not picked up. You will usually be expected to provide previous proof of export from the Uk. Although there isn’t a sale a customs invoice will still be needed.

There are various Temporary admissions duty and VAT reliefs however it is likely that prior approval fro HMRC will be needed.

Hi Anti dumping duty is a measure designed to discourage cheap imports of specified goods from certain countries entering the UK by charging an additional duty. The object of the additional duty is to equalise the cost to make an import equal to domestic production. There is a long standing anti dumping duty on ceramic kitchen and tableware made in China. On the commodity code mentioned There is a standard additional duty of 36.1% on top of the 12% duty but some Chinese factories have a lower duty rate provided the correct statement from the manufacturer is included on the invoice. There are different statements for direct and indirect imports.Details are in the UK tariff schedule. The measure applies to both direct and indirect imports. The EU also applies Anti dumping duties to ceramics made in China therefore it is possible that your Swedish supplier has already paid EU duties which are included in their prices. It is worth checking with your supplier. Unfortunately since Brexit any duty already paid in the EU makes no difference to the duty due in the UK. It may be cheaper if you can arrange with your supplier direct shipping from China to you rather than importing into Sweden first. If you have not been charged anti dumping duty previously there is a possibility that the correct country of origin ( China) has not been declared. You are therefore at risk of post import charges. I would recommend that you check previous imports and if necessary make a voluntary disclosure to HMRC.

Hi Having a UK company registration alone is not sufficient therefore HMRC have provided the link to guidance above about what is considered UK established for VAT purposes. You have not provided enough information for HMRC to give you a definitive answer. Note: HMRC are aware the establishment rules are not understood therefore they are currently contacting uk registered businesses where there are only overseas directors and they are registered at the same address as multiple other businesses to request proof that there is an established premises. If you meet the establishment requirements then the threshold for VAT registration is £85,000 turnover. If you don’t then you are regarded as a NETP and there is a zero vat registration threshold. I have copied the relevant paragraph s below on what is considered establishment. 9.1 NETP — definition A non-established taxable person (NETP) is any person who is not normally resident in the UK, does not have a UK establishment and, in the case of a company, is not incorporated in the UK. 9.2 UK establishment: definition A UK establishment exists if either the: place where essential management decisions are made and the business’s central administration is carried out is in the UK business has a permanent physical presence with the human and technical resources to make or receive taxable supplies in the UK We would normally consider a company which is incorporated in the UK to have an establishment in the UK as long as it’s able to receive business supplies at its registered office. 9.4 If you have an establishment in the UK If you have a UK establishment, you are not an NETP. You’ll be registered at the address of your principal UK place of business. Your VAT records and accounts should be kept at this address and should be available for HMRC to inspect. You should ensure that someone responsible for your VAT affairs can be available at the address. If that person is an employee, you should give them written authority to act on your behalf.

Hi Ralph Jarmain. When considering the conditions of the TCA they cannot be considered on their own. You also need to check both the UK and EU customs legislation . Both the UK and EU require that customs special procedures must be used to facilitate the use of the clause in the TCA on returns after repair. This means that for a temporary export out of the EU for goods being repaired then outward processing must be used. Information is here in the Irish Revenue guidance. P12 https://www.revenue.ie/en/tax-professionals/tdm/customs/economic- procedures/outward-processing.pdf If inward processing was not used by the Irish exporter/importer then it is unlikely that there has been any breach of the TCA. Similar requirements are in UK customs law. Goods imported for repair should use Inward processing and goods exported for repair you should use outward processing. If you are certain duty has been overpaid in Ireland then the importer would have to raise that with the Irish Revenue .