Customs oldtimer

Hi Joanna Smith What are you waiting to be checked.? HMRC can’t check anything based on the info you have provided. They don’t know who the carrier is when the declaration was made or the declaration reference number. They are suggesting that you should check with the carrier and confirm everything has been paid.

If you are the importer and accounting for the import VAT then your UK supplier won’t charge you VAT as well. Make sure you use the correct invoice ( from your uk supplier) when declaring the import value. If your supplier was importing in their own name then selling on to you they would charge VAT.

The VAT rules are much more complicated now we are not in the EU. The VAT triangulation simplification no longer apply if an UK company is involved in the transaction.
I really suggest you get some specific advice on this transaction. In the situation you describe their are two sales transactions
1 .Italian supplier company B is making a sale to company A
2. company A is making a sale to company C.
To zero rate the VAT company B must - either export the goods from the EU or - make an intra EU supply to a VAT registered business in another EU country.
Neither appears to be the case here so if there is any doubt company B would be within their right to charge local VAT. You may also find you will need to register for VAT either in the EU country where the goods are sent from or the country where the goods are received or possibly so where else in the EU . Again I strongly suggest you get advice.

I am not an employee of HMRC however in my experience You may not be able to make a VAT reclaim and amend the declaration to accounting for import VAT under PVA . To quote HMRC ‘You cannot change how you want to account for import VAT on your import declaration once it’s submitted’ . It does not seem reasonable as in your case it sounds like the problem was with HMRC systems . In addition HMRC do not usually repay any import VAT directly via a reclaim if the applicant is VAT registered. You should not have any import duty to reclaim in any import duty.

This is nothing new it’s for goods arriving in one EU country but destined for another country . Its proper name is onward supply relief. It’s not a vat exemption as such but rather a means getting the goods into free circulation by paying customs duty at the first place of arrival but then VAT being accounted for once in the correct country by the VAT registered recipient.

Goods can be returned duty and tax free from the EU under a scheme called returned goods but normally goods need to returned within 3 years but this can be extended. You do need to provide evidence of previous export which isn’t possible for anything being moved to Ireland pre Brexit. Alternatively it may be sufficient if you have any purchase invoices that may support any claim the goods were purchased in the UK. If you don’t know where goods are made then the all country duty rates apply. Personal goods such as your baggage when you go on holiday are also treated as returned goods when coming back from your trip. When you go through the red or green channel this is declaration by conduct. Personal allowances apply not only to alcohol and tobacco but to any other goods up to £390 . Anything over that you should go through the red channel any pay taxes due.

Hi Assuming this is a personal item you should be able to put in a reclaim for the import VAT if you have proof of purchase in the UK . You need to claim on C285 how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

Only if If your customers are businesses who are UK VAT registered , declared as the importer and pay UK import VAT would they get a C79. You need to look at why a Belgian supplier is charging Belgian VAT for goods being exported to a UK customer in the first place. There may be a good reason such as the supplier can’t get proof of export .

Not exactly sophships . There shouldn’t be anything to physically reclaim. I should have said declare rather than claim. The parcel carrier or post office should declare the goods as returned goods and no duty should be payable. It’s important that your customer makes the return clear on the package and if the are using a carrier such as FedEx dhl etc that the goods are returns . The carrier may contact you before release of the goods if they need the additional information.

You do not say where the customer is located. A C79 is not a reclaim form it is evidence of payment of UK import VAT. Only the party who is named as a UK importer will receive a C79.importers use the C79 to report the input VAT on their UK VAT return . You cannot reclaim Belgian VAT in the UK . You would need to speak to the Belgian authorities. If the goods are being exported to the UK from Belgium then usually Belgian VAT would be zero rated for export. Again you would need to check with the Belgian authorities. Pro forma invoices are not considered valid VAT invoices.