Customs oldtimer

Hi umbriagreenheart Your question is too complex for a forum. You will need to consider not only the customs requirements but also the VAT implications for both yourself and your supplier.I suggest you get some professional advice. What you want to do is possible but it has to be set up correctly . For instance It may be that your supplier needs to register for VAT in the UK if they hold stock here. There are no restrictions on reexport but you cannot get duty refund of any duties paid in the UK unless you apply for and use a customs special procedure. Your supplier will also need to make sure they have the correct procedure in place when they reimport so they don’t pay their countries import duties on the return goods.

Hi Rachael Unfortunately there is a limit to the value of gifts you can receive duty free. It is set at £39. It may be that as there are two gifts and they are separately packaged you may have a case to say they are within the allowance. You need to look at the following guidelines https://www.gov.uk/guidance/import-vat-and-customs-duty-on-gifts You then need to go back to the post office/ parcel force or the courier who is asking you to pay prior to delivery. Payment of taxes in other countries doesn’t make any difference to how the goods are treated when sent to the UK.

To add if duty was charged the rates for footwear are between 4 % and 16% depending on what they are made from.

Hi Harrylee Smith. To be totally clear the relief for goods below £135 is for customs duty only not VAT. The VAT should be charged at checkout by the overseas seller. Although this is a requirement in reality many overseas sellers do not register for UK VAT and leave their customers to pay the import VAT. The amount of £13.65 looks to be 20% on £68.24 which would be the VAT amount due if not already added at checkout. As there are hardly any goods subject to a 20 % duty rate it doesn’t look like duty . If you have already paid the VAT then I would suggest you need to provide evidence that you have paid this.

HMRC and Border Force are separate Government organisations and Parcel Force is a company. The Parcel Force fee is therefore a commercial charge and nothing to do with either HMRC or BorderForce. BorderForce cannot refund something that wasn’t paid to them. Your issue remains with Parcel Force , whether they refund handling fees or not is a commercial matter. The customs value is that applicable at the time of import so you need to allow for possible currency variations. It is therefore unlikely that the original charge based on an exchange rate applicable at the time of import could be considered an error by either Parcel Force or Border Force. The £135 threshold only applies to duty and not VAT . VAT is due on the whole value which should have been charged by the seller for shipments below £135 If Border Force has refunded duty and VAT that is generous.

As far as customs are concerned it is irrelevant whether you are a private individual or are not intending to resell the imported goods. It is a common misconception that only goods for resale are subject to taxes at import. The only vat and duty concessions are for gifts between two private individuals of a maximum of £39 in value. There is a duty free personal allowance of £390 but only if you are physically carrying the goods yourself. https://www.gov.uk/bringing-goods-into-uk-personal-use/arriving-in-Great-Britain Duty is exempt for goods up to £135 but there is no VAT exemption . Vat is due on the whole value. The courier will usually handle the customs formalities. If you are purchasing the goods for £2600 then I expect vat will be charged on that value plus any shipping costs. Most furniture has a zero duty rate.

Hi There is a scheme for this called outward processing relief. You should specifically look at the section titled authorisation by declaration which refers to private individuals. Unfortunately there aren’t really any specific exceptions for individuals. Using the scheme will mean you will be charged import vat and duty on the repair/ processing cost only rather than the who,e value of the reimported goods. https://www.gov.uk/guidance/apply-to-pay-less-duty-on-goods-you-export-to-process-or-repair You need to ask the courier to use this procedure on export. You will need to keep the proof of export and ask your upholsterer to state return after repair on the return shipment.. You can find coding for your goods in the uk tariff schedule . Furniture and parts are in heading 9403 . Fabric is in chapters 50 to 60 depending on the type.There is also an online assistant if you are struggling. This is usually live chat. The schedule will also tell you the duty rate applicable. https://www.trade-tariff.service.gov.uk/headings/9403

The VAT rates on import are usually the same as if the goods were being sold in the UK. Check duty and VAT rates on import in the UK tariff schedule. https://www.gov.uk/guidance/tariffs-on-goods-imported-into-the-uk

It will be the French authorities who will have an interest in you importing goods into France. Whether you have paid taxes in the UK is of no interest to them. If you are hand carrying goods you need to be sure you are within the personal allowances permitted by the French authorities. If you are moving then you should consider applying for a transfer of residence relief again with the French authorities.

Under FCA Incoterms I would expect that the UK seller would be the named exporter. The UK seller therefore has proof for UK zero rating the sale to their overseas customer. It is then the responsibility of the buyer and their customer to resolve any VAT or other tax issues in their own or the destination country.