Customs oldtimer

Apologies but my post was started prior to my noticing HMRC admin 25s response

If you are bringing the items back yourself in your luggage and they are for your own use then you should look at the personal allowances for travellers. The allowance is £390 for goods other than alcohol or tobacco. https://www.gov.uk/bringing-goods-into-uk-personal-use

Firstly all goods entering the UK will be subject to import duties and import VAT based on their declared value. Unless the goods are really low value or a gift there is no difference whatsoever between a private import or something being imported for sale. UK goods being returned can come in duty free as returned goods but only if the carrier is made aware they are returned and also that they make the declaration to a special returns procedure. There usually needs to be some proof that you owned the goods in the UK. You should be able to reclaim the duties by completing a C285 reclaim form which is available on the .gov website.

Whether an item is standard or zero rated for import VAT depends on what the exactly the goods are so you need to check whether the goods are on the list of zero rated items. If not they are standard rated. There’s a link in the tariff. Whether the goods are for personal use , leisure purposes or the importer is VAT registered is irrelevant.

No not unless you register for VAT in Ireland. Depending on whether you are or customer is declared as the importer you may also trigger a requirement to register for VAT in Ireland in any case. The normal registration thresholds do not apply to non resident businesses. Presumably as you are charging your client based on DDP Incoterms you will already be charging them the total of all the import charges including an amount equivalent to the Irish VAT in any case .

For imports into the UK the only country / territory where a REX registration number needs to be shown on the statement on origin is the EU. When the UK left the EU it lost access to the REX system which is an EU scheme. The acceptable proofs if origin for UK agreements are listed in the online UK tariff schedule . https://www.trade-tariff.service.gov.uk/rules_of_origin/proofs Where a statement on origin is an acceptable proof then the exporter number will be needed . Depending on the agreement it may be the exporter tax registration number or an approved exporter number. An approved exporter number is not however the REX number.

It is unfortunate that none of the couriers you have chosen have been unable to successfully make an authorisation by declaration ABD export and reimport. The courier model is based on very quick declarations and often less standard declarations seem to cause problems . I assume that you have made the appropriate requests / instructions to them at both export and reimport. There is nothing in any published guidance or the notes to CPC 210004 that would suggest it is restricted to repairs where there is no cost. https://www.gov.uk/government/publications/uk-trade-tariff-customs-procedure-codes/exports-customs-procedure-codes#customs-procedure-codes-starting-with-21 I would therefore be interested in knowing where to find the Department for International trade advise that CPC 2100004 cannot be used for repair where there is a cost. Reimports are likely to be using CDS. So DE1/10 6121 then DE1/11 B02 if it’s a free of charge repair or DE1/11 000 if it isn’t. A calculation of duties due then needs to be made. It is one of the few occasions where a manual calculation may be needed. There are various other document codes that also need to be declared . They also need to check the Uk tariff supplement as there are specific instructions for ABD declarations. https://www.gov.uk/government/publications/customs-declaration-completion-requirements-for-great-britain If this is going to be something regular then I suggest you apply for a full authorisation so you can use outward processing as many times as you want.

Hi You should not issue an invoice mentioning charging VAT if you are not VAT registered. If you have issued an invoice showing you have charged 0% VAT then this is still a rate of VAT so you have in effect charged VAT but at 0% .Your customer may therefore be expecting you to mention a VAT number. If you are not VAT registered then you should not mention VAT at all on your invoices.

The HMRC guidance is pretty clear on what to include in the value. https://www.gov.uk/guidance/using-outward-processing-to-process-or-repair-your-goods You do need to consider whether the goods are repaired free of charge under a guarantee that came included with the goods or actually as a consequence of a paid for extended warranty.

The invoice will not necessarily tell you which party is the exporter. The exporter/ declarant may be the seller if they have agreed to act in that capacity ,it could also be a shipper haulier or customs agent who would never appear on an invoice. If the party not established in the UK cannot legally be the exporter I would expect them as the party engaging the customs agent to provide the ‘exporter’ details in their clearance instructions. What should never happen in EXW is the seller being declared as the exporter without their agreement and authority.