Customs oldtimer

Hi HMRC Admin 25 Unfortunately the guidance does not cover the specific question raised by Imports-exports queries. To my understanding a REX number cannot be used when making out the statement on origin under DCTS . The reason being that the REX number is only for use with the EU GSP scheme. The commercial document statement must be supported by a Trader Identification Number, or a GSP /DCTS Form A Better guidance is here: https://www.gov.uk/government/publications/notices-made-under-the-customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023 The extract below is the statement required on the invoice declaration. The only reference to importer number is for UK exporters . There is no specific mention of which importer number an overseas exporter should use or what UK importers should check for to verify they can regard the statement as valid when they make the claim for preferential rates. It would be very useful if reference to what importer identification number should be used by the DCTS beneficiary country exporters is published. • include the statement below incorporating the information required by the footnotes. The exporter of the products covered by this document (customs identification No…. (1)) declares that, except where otherwise clearly indicated, these products are of …. (2) preferential origin in accordance with the rules of origin of the Developing Countries Trading Scheme of the UK and that the origin criterion met is … … ( 3 ). (Place and date (4)) (Name and signature of the exporter) (1) Enter your customs identification number if allocated. Exporters in the UK exporting goods under bilateral cumulation should enter their Economic Operators Registration and Identification (“EORI”) number. (2) Enter the origin of the goods. (3) Products wholly obtained: enter the letter “P”; Products sufficiently processed: enter the letter “W” followed by a heading of the Harmonised System (example “W 96.18”). (4) This may be omitted if included in the document itself.

Unfortunately it’s a commercial matter between UPS and yourself and it’s not something that HMRC can help with.

Hi You will need to talk your EU custom clearance agent and ask if you want to pay customs duty on your customer’s behalf. This is a commercial matter between you your customers and your customs agent. If you want to act as an importer in another country you need to comply with their regulations. The EU requires non resident companies to use an indirect customs representative. Depending on the EU country this could potentially be your sister site , but some countries require the representative to be specifically authorised to act in that capacity. As regards IP you need to comply with the conditions of your authorisation. It is only the export from the UK that is important such as having the proof of export and the correct procedure code. How goods are declared in another country at import is not part of the UK IP requirements.

Hi Your first point of contact should be UPS as it is they who made the customs declaration without claiming TOR. Also Did you explicitly instruct them to use TOR? All the courier firm work from the information provided to them electronically when the shipment is booked. Alternatively if you have the charging details from UPS you can apply directly to HMRC and provide the TOR . You can make a claim on line . Look up customs duty refund. https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

Hi I would first check you GB EORI is still valid by using the online EORI checker. Now the UK has left the EU the UK and EU vat systems are entirely separate. It is the responsibility of the seller to charge the correct VAT rate when exporting and make the export declaration in Hungary . It is also their responsibility to obtain the relevant export proof they need to satisfy the Hungarian tax authorities. It is not your concern as the buyer. The import transaction into the UK is a separate event. It is the importer responsibility to ensure the import customs declaration is made and pay any taxes to HMRC. It is correct that you cannot reclaim import VAT if you are not VAT registered.

Hi Sorry to hear about your accident. You will have been charged import duty/import VAT if it wasn’t clear these are returned goods. All goods imported into the UK are subject to Import VAT and possibly import duty. You first need to contact the courier and tell them the goods are being returned to you. They need to request returned goods relief on the customs declaration so duty and import VAT is not charged. You may be asked to provide evidence that you purchased the goods in the UK. Alternatively if you have already been charged you can submit a c285 reclaim form to HMRC . If you refuse delivery and the goods have already cleared customs then you are likely to be charged by the courier as they may have already paid the taxes to customs on your behalf. There is also the risk you won’t get your phone back at all.

You may be able to claim any UK duty and tax back if you have details of the import proof of the Duty amount and proof of the export out of the UK. The charges may not only be for uk duty , there may also be handling charges and possibly Italian taxes and duty for the goods re entering Italy . You need to check with the courier. Always check T&Cs as some websites include taxes and duties whereas for others leave it for the buyer to sort out. Some don’t accept returns either .

Hi I cannot answer that as it will depend on whether the coins you purchase are currency or not. One set of rules is for currency controls and the other is for personal import of goods. If you are uncertain then go through the red channel and make an oral customs declaration to the officer.

Hi Alex Boudry It isn’t uncommon for such a triangular transaction but all parties need to make sure you are clear on both VAT and customs in both the UK and Germany. German customs will require the party importing into Germany to have an EU EORI number. Importing into Germany in your own name as a UK business will be quite difficult as you will need to find a customs representative who is willing to act in their name as your indirect representative. Not many customs agents are willing to do this. If you are selling to a UK entity and they are selling to the German entity before shipping it is likely to be that invoice as the last sale before entry into the EU that is used for the customs declaration. If it is after import into Germany then you need to consider how the goods are valued for customs purposes. You need to check customs valuation rules. It would be easier if the German company acted as importer as the should have the relevant registrations.

There is no special CPC code when the sender and recipient are the same. You need to select appropriate codes for your intended import type . You will however need to make sure you are using an appropriate valuation method. The standard method 1 cannot be used if there is not as a sale occurring to bring the goods into the UK.