Customs oldtimer

Hi ZK VAT is complex . There is EU VAT legislation that sets out the basic principles however it is up to each EU member state how that is implemented. Thus there is the basic principle that local VAT isn’t charged or zero rated if the goods are exported However, zero rating may only apply if the seller can prove that they are the exporter of the goods and that the goods have actually been exported from the EU. The proof a seller needs to provide to their tax authorities may vary. You mentioned IE599 but that is specific to Poland to my knowledge - other countries will have different requirements. If the seller doesn’t get the proof they still have to account for that VAT . Therefore If they are not the exporter , don’t have or don’t think they can get the required proof then they are quite within their rights to charge the VAT.

You can only claim UK VAT on your UK VAT return. If your supplier does not have a UK VAT registration they cannot charge UK VAT. If they are showing a VAT registration in an EU country it is likely to be local VAT as several EU countries also have 20% VAT. Check with your supplier what they have charged you.

Of course customs declarations can be automated using software . The courier or customs agent will almost certainly be using this software. You also have to bear in mind that each EU country has different customs reporting requirements and procedures. Unfortunately this HMRC forum is not the place to ask for software advice. HMRC will never give recommendations nor I suspect will they allow the forum to be used for commercial suggestions. UK As previously advised you cannot expect a customs broker to declare the goods how you want unless you tell them explicitly.

It depends on what terms you have agreed with your supplier. Your supplier should not charge you Italian VAT if they export the goods to you . they can zero rate the export provided they have proof of export. It is however up to the supplier to make the judgment that they are entitled to zero rate. If on the other hand you are collecting the goods then it’s likely that will change VAT as they will not have control of the export. As you are not VAT registered you will need to pay import VAT on entry to the UK. This will be based on the goods value that is what you paid plus any cost of transport .

Hi Goods being returned to the EU after repairs can be imported duty free but only if the cost of repair is covered by a guarantee , but is is not something that is automatically applied. Whist this duty free import is mentioned in the trade agreement it is left to the signatories to enact this in local legislation. Both the EU and UK have chosen to enact this by use of special procedures . So there is still a need to use the customs procedures such as the eu exporter /reimporter using outward processing where the goods have been repaired. In the case of a temporary export, returned goods relief needs to be declared. Once goods have left the EU they lose their free circulation status . So goods being returned are treated as new imports. The fast parcel carriers and other customs agents will therefore apply standard import procedures unless specifically requested otherwise . It is therefore down to the exporter/ importer to provide instructions to them if special procedures apply. Also as a point of note temporary import should not be used for goods imported with the intention of repairing them - inward processing should be used instead. In addition the Brexit legal guide is not an official publication .

As per my earlier post the zero duty rate could not be applied as the correct proof of origin was not provided. The requirement for the correct proof of origin between the UK and EU is set out in the EU - UK trade agreement . The requirement for an EU exporter to apply use a REX number is set in EU legislation. If the goods meet the origin rules then It is your supplier that will put their REX number and statement on the invoice or other commercial documents. If the goods are from some other country then a similar statement of preferential origin would be required .the exact requirements will depend on the text of the agreement.

Hi If there is no charge then you cannot use method 1 valuation. Nor can you use a 0 value. The importer must look at the other valuation methods to get a value for customs. Once it’s decided which method fits, that method must also be declared on the entry. https://www.gov.uk/guidance/valuing-imported-goods-that-are-free-of-charge-used-rented-or-leased

Hi Brian V DDP is delivered duty paid so that the seller accounts for duties and taxes in the. Country of destination. This would not apply to you as you as the buyer will be paying the duties and taxes. You do not need an EORI as an individual see HMRC guidance https://www.gov.uk/eori To quote directly ‘You do not need an EORI number if you’re moving goods that are for personal use only’ The courier just needs to declare your name and address instead of the EORI . You only need an EORI if you are a business ( including sole traders) You should be able to get a courier to collect the goods from your supplier . You will need to agree all costs with the courier company. I think the comment from talhariaz5193 Aziz is in response to the original post from Joanna Smith.

Firstly you should consider why you want to set up a UK Ltd company when you are not resident in the UK and do not wish to trade in the UK.

Hi A UK EORI number is not required if you are a private individual. EORI numbers are used in the EU and UK , Norway isn’t in the EU so don’t use the same systems or legislation. If you use a courier they will usually sort out all the customs formalities at export and import . They will usually deal with paying the taxes to HMRC.You just need to provide them with the information they ask for and sort out how you will reimburse them for taxes and duties. Some use online payments if you are not an account holder. Check with your chosen courier if they can collect from your supplier and perform export requirements for you. There are usually restrictions or complexity when a non resident is wanting to be an exporter .