Customs oldtimer

Your buyer will need to be compliant with US customs regulations. In general terms the goods value will be the price paid. It is not relevant to customs that someone paid more for a product because of a fundraiser. It may not be relevant to the amount of duty paid if the import duty is 0% or the import is subject to the low value import concession in the USA. They buyer should check what local rules apply. It is not something UK customs can advise on.

It depends on who is responsible for the customs clearance and where that customs clearance happens . Yes transit is required if the customs clearance will be in Poland No transit is needed if the customs clearance will be in France . The choice of place of customs clearance will also have an impact on VAT which is country specific .

Hi  The C88 is not a form to fill in . It is the output of an electronic customs declaration made to HMRC. If you don’t have the required software to submit a declaration you usually need to use a customs agent to do this on your behalf. They will charge for this service. It’s up to you to decide who should be responsible however legally the exporter named on the declaration must be a person established in the UK . There is a simplified method for merchandise in baggage for goods below £1500. https://www.gov.uk/guidance/taking-commercial-goods-out-of-great-britain-in-your-baggage. As your customer is physically taking the goods out of the country themselves you need to have a good level of trust that they will follow the correct export procedures and provide you with the evidence you need to zero rate.

An EORI number is an importer/exporter identification. It is only ever used to identify the exporter or importer on a customs declaration. An EORI would not be required for a service in the UK .

Yes the import process is just the same whether your supplier is VAT registered in their country or not. Each countries VAT system is separate so when your EU VAT registered suppliers sell to you they zero rate as no VAT is charged in their country. If the supplier isn’t VAT registered then they will invoice without VAT being mentioned. Their EU VAT registration status is totally irrelevant to the UK authorities The import into the UK is an entirely separate transaction so import duty ( if applicable) and import VAT is charged on all imports . It does not matter whether the importer is VAT registered or not . You do however need to be UK VAT registered to use postponed VAT accounting. It is your choice whether to use this and shouldn’t be dependent on the transport company . https://www.gov.uk/guidance/vat-imports-acquisitions-and-purchases-from-abroad If you are UK VAT registered then you should be entitled to import VAT recovery provided you meet the normal criteria for VAT recovery. https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return

Hi Erich Hoyt Parcel force will have based their charges based on the description and value of goods advised by the sender. If it is not clear the package contains books then If the package does not have any details of the sender and you don’t know who sent the package then I doubt anyone can tell you. HMRC cannot track your package so you will need to go back to parcel force and query the charges. If you think you have been overcharged then you can make a claim https://www.gov.uk/government/publications/vat-customs-dutyimport-vat-relating-to-imports-by-post-bor286 NB:If goods are subject to VAT at import it applies even if you are not registered for VAT . This puts imports on the same footing as a purchase from a shop.

Hi TWI If you are buying and storing goods in an EU country you may trigger a requirement to register for VAT in either the country of purchase or storage. As a non EU resident business there is a zero VAT registration threshold. Yes you can ship goods you already own but you must make sure you follow the customs valuation rules as there has not been a sale that caused the goods to be imported into the UK . Import VAT will be applicable when the goods are imported and declared to customs. https://www.gov.uk/government/collections/working-out-the-customs-value-of-your-imported-goods

Hi AA Quest 1) No you can’t usually claim back VAT if you don’t have a C79. 2) Yes it is a requirement that businesses have an EORI number. Check if there is already an EORI number for the business . It will usually be the company VAT no followed by 000 . https://www.gov.uk/check-eori-number. If not An EORI can be applied for easily on line . Make sure they quote their VAT no so the VAT no and EORI are properly linked. 3) some courier companies use PVA by default which is the best option for most businesses who are entitled to recover the import VAT. You always have options to opt out .

Hi AGC An individual consumer does not need a VAT number nor would they be any requirement for a UK business to register for VAT until they reach £85,000 turnover . A VAT number is not required to import into the UK except when the shipment is below £135. In this case it is not the consumer but the overseas company that should register for VAT in the UK and charge you the UK VAT in their charges. If you are a business, including being a sole trader , you should apply for an EORI number which is an importer registration number. You don’t need a VAT number to get an EORI number. https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk

Hi Laura Curtis There is a duty exemption for any goods whose value is less than £135. It is not specific to imports from the EU. As HMRC Admin has said the VAT is charged on the whole cost of the purchase including postage packaging etc. It may be that the retailer you purchased from has not registered for UK VAT as they should have and therefore not followed the correct procedure and included the UK VAT. That is a separate matter that you could report to the customs fraud line. Each retailer will have its own charging structure so you should always check their specific terms and conditions specifically on customs charges and importantly that they include the UK VAT in their prices. Nor can you assume that you are being charged both the retailers domestic VAT and UK VAT or that the retailer will deduct domestic VAT from the price you see. Some of the overseas retailers may already have different websites for different markets so the domestic VAT will not be included in the price they show. If you think you have been overcharged duty and vat then you can submit a reclaim request to HMRC or raise the issue with the courier who delivered you import. Given the large quantity of imports mistakes can happen. ( I do not work for HMRC so cannot add links)