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Hi HMRC Admin 10
I’m curious that you are providing CDs.firstname.lastname@example.org uk mail address for general customs enquiries.
As I understood it the address is to report technical issues with the submissions to CDS only.
Can this address now be used for general enquiries.?
An original Form A or EUR 1 for example need to be kept as originals in case of later audit. The reason being that the validity of these sorts of documents is dependent on the correct printing of the form original stamps etc.
So long as your broker can get them to you when needed then that should be OK.
It my be wise however if you get the originals yourself just in case.
In the UK understated import duty is reported as a voluntary disclosure on a form C2001 “Apply for a voluntary clearance amendment ( underpayment)”
You usually need to provide all the documents requested which will be depending on the reason for underpayment. It is likely that both invoices will be needed.
I am assuming you mean Eire Republic of Ireland rather than Northern Ireland.
If so the goods will need to be imported and will be subject to import VAT and possibly import duty.
Import duty will be due if the goods are not of UK preferential origin according to the EU-UK trade agreement. So if the goods are made in China for instance they will be subject to duty.
As you will make supplies in Ireland you need to register there for VAT and charge Irish VAT to your customers. You probably don’t need to register as as company but as HMRC Admin 20 has said you need to confirm with the Irish authorities.
I don’t work for HMRC however I’m not sure HMRC can help here.
Although an EHC is needed for pet foods it is primarily used on entry to the EU.
The question may be better directed to Hungary Customs or the Customs authority wherever you enter the EU.
As I have mentioned in previous posts couriers have their own DDP service whereby usually the import duty only is passed back to the sender . The consignee is named as importer and picks up the VAT, particularly if they are VAT registered. Everything works on what is input electronically to the courier by the sender. No one is routinely looking at physical invoices.
To use DDP ,where the sender is the intended importer, must be specified at the time of sending. In addition the sender must get a GB EORI number and register for VAT. They also need to get the courier to act as their indirect representative which is nigh on impossible. So in practice it’s rare for the sender to be importer.
On a practical point any shipments and customs formalities should be agreed with the supplier so it’s about having good lines of communication with them. If for instance your EORI or VAT number is put on the documents or advised to the courier your details are most likely to be used.
A customs entry can be amended post importation and this should be done by the original declarant. Again I’m sure you have found the courier usually refuses but this is a commercial choice not a legal position.
They should be able to use a C285 claim for overpaid duty if the wrong EORI and or deferment account has been declared. “ How to apply for a repayment of import duty” They will however need to replace the entry with one with the correct details.
It will depend on whether you have agreed true DDP Incoterms ( so actually says Incoterms DDP ) with your supplier. The responsibility of buyer and seller is written in the official ICC Incoterms guide.
The seller is then responsible for the import declaration and handling import duties and taxes. They will need at appoint a customs agent to act as indirect representative and be the named importer.
In practice it is very difficult to find a customs agent who acts on this basis so the recipient is often named as the importer. The seller will pick up any duty costs but the import VAT is picked up by the recipient especially if they are VAT registered. So DDP Incoterms excluding VAT.
Putting DDP without also saying Incoterms means there is no definition so the three letters are open to interpretation.
Outside of true Incoterms many of the parcel carriers have what they refer to DDP “service”where the seller agrees to pick up the duty but again the recipient is named as importer.
Irrespective of who physically pays the duty only the person named as importer is legally responsible for the customs debt. Therefore HMRC can ask them for additional duties if say the goods are found to be undervalued or the wrong duty was applied up to three years later.
If you are agreeing DDP Incoterms with your supplier I suggest you clarify with them exactly what they mean and ensure that the customs agent is instructed who should be the importer.
Some declarants have also been permitted to continue using CHIEF under certain circumstances. If the third party declarant you are using has used CHIEF beyond 30 th Sept you will still have chief declarations on your PVA statement.
Hi C Boyle
The addition of sales VAT is only required for imported goods up to £135 per consignment. Goods below £135 are also exempted from being charged import duties.
Normal import procedures must apply for shipments above £135 so import VAT and import duty if applicable become liable.
It will depend on who is named as the importer whether you or your customers will be charged or you will.
If there is risk the customer is charged you can pay this for them but that will need to be agreed with the courier.
You really need to find out how your goods are being declared and who is the importer. More importantly you should tell the courier how you want the goods to be imported.
Once this has been decided then you need to make sure your tax position is correct.
If you are the importer then there are in effect two VAT transactions for goods over £135
1. The import VAT (which is recoverable as you are VAT registered)
2. The sales VAT you charge the customer
As Jason Croke says you do need some professional advice . Also the HMRC link he quoted explains this.
The UK agreement with Central American countries contains a ‘direct transport rule’ meaning the goods must be shipped directly from the origin country.
There are is however provision in the agreement where this may be waived where goods are temporarily stored in another country under customs control such as a bonded facility. In practice however it is very difficult to obtain the necessary additional documents from the supplier to prove that the goods are the same as those that left the origin country and that they have not undergone any changes.
In all cases the goods must meet the product specific origin rules set out in the agreement and be accompanied by appropriate certificates of origin EUR1. The EUR1 must be provided at import to the UK and the preferential duty rates claimed. Where the good’s are not directly shipped then additional documents will be required.
Excise duty will of course still be due.