Customs oldtimer

Hi The issues you are having are most likely to do with the relationship you have with the carrier . It is possible for you as a non uk resident company to import in your own name however is is also a requirement that you have a UK based indirect customs representative. Unless you have agreed with your carrier that they will act in this capacity they will not do it automatically. Be prepared that they do not want to act as an indirect representative at all. Their default is normally to declare the receiver as the importer . If you request it they should be able to send charges back to you . They should certainly not be asking both you and your customer for payment of import charges. If your customer is declared as the importer then your EORI will not be used so PVA cannot apply. I suggest that you seek some professional advice on how to proceed.

Hi Giulio Tempesta I am assuming that as you have asked UK customs the import is into the UK. To access the inward processing duty relief in the UK there is a requirement to apply to HMRC for approval. If the import is occasional (no more than three times per 12months) the this can be done at the time of import. You need ,to tell your customs agent that this is what you require. If the imports are regular then application prior to import is required. Whichever type of application is required the information is provided here . https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair Once approved you need to provide your customs agent with the correct information saying the goods should be imported using inward processing and provide them with your authorisation number.

Hi talhariaz5193 Aziz The original question is about customs comprehensive guarantees (CCG) and the customs duty relief Inward processing (IP).

By duly authorised I mean someone in the company that has been given permission by a director or company secretary to sign on behalf of the company. There isn’t anything formal you are required to submit officially but it is useful to hold a letter or something similar that makes it clear the individual has formal permission to sign documents and if necessary in what context. So for instance a director could authorise a logistics manager to sign documents relating to customs and logistics matters.

Hi Vernon Rato No a CCG is not normally required for a full UK IP authorisation unless specifically requested by HMRC. See quote below from HMRC guidance. You’ll not need a customs comprehensive guarantee unless we tell you one is required when you apply: I think the conflicting info may come from the requirement for a CCG remaining for IP applications in NI. for full authorisation to put goods into customs special procedures (inward processing, temporary admission, or end use) to operate a temporary storage facility or customs warehouse

Hi LL Usually it would be a director, Company Secretary , or someone duly authorised by them to sign on behalf of the company.

Hi Neil Moore To answer your last question- No there is no requirement to complete an import declaration unless the goods are physically imported into the UK. You do however need to look at customs notice 700/1 - who should register for VAT specifically section 9 . Firstly theAssuming the UK supplier, if VAT registered, will charge 20% VAT on their sale to the EU company as the goods will remain in the UK . As the EU company must take ownership in the UK they should register for VAT ( assuming that they have no UK establishment)as they are making taxable supplies in the UK. As a non established business there is a zero VAT threshold for registration for VAT. By ownership it does not mean physical possession, however you must own the goods so as to be able to sell them. Only VAT registered businesses can charge VAT .

As an additional comment, usually a C79 is only created if the EORI is linked to a VAT number. It would be unusual for you to have been able to download a monthly C79 if you are not VAT registered. A non VAT registered person would have no need for a C79 certificate as they would not have a right to VAT recovery. Your evidence of import VAT amount prior to receiving your VAT registration number would usually be alternative evidence such as the customs declaration. As Jason Croke says now you are VAT registered you should consider postponed VAT accounting (PVA) . This is available to all UK VAT registered businesses but you do need to register to download the monthly statement.

You have not specified where your company is located, which would help in providing an accurate answer. I am however assuming that as the transport company is importing in its own name then you are not a UK established business. It is uncommon for transport providers to also act as importer in their own name as they become liable for the customs debt. What should also be understood is that the import and incurrence of import VAT is a separate VATable transaction to the sale of the goods in the UK. If you are an overseas company making sales of goods in the UK there is a zero threshold for VAT registration. Overseas companies can register as a non established taxable person - NETP. Registration for VAT would allow for recovery of import VAT if the imported goods belong to you and are for business purposes. You would however need to be named as the importer to do this.

Please also note that all goods imported into the UK are subject to import VAT. Depending on the goods and their value and origin they will also be subject to import duty. This will apply whether the import is direct to your customer or to the warehouse location.