Customs oldtimer

To avoid similar problems if you this sort of thing again you should look at thus guide https://www.gov.uk/guidance/pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk-and-eu This is known as as returned goods relief. You should request a copy of the import declaration from the courier. The invoice from the courier will not suffice. You should download an official HMRC document called a C79 from your government gateway account. This is the evidence of import VAT payment. https://www.gov.uk/guidance/get-your-import-vat-certificates If personnel are taking goods out of the uk themselves you should also look at this guidance. https://www.gov.uk/guidance/taking-commercial-goods-out-of-great-britain-in-your-baggage

Hi If you are taking goods out of the country yourself you should follow this guidance:
https://www.gov.uk/guidance/taking-commercial-goods-out-of-great-britain-in-your-baggage
How the customs expert declaration is made will depend on the goods value . No there are no export duties to pay but there may be import duties an VAT or similar to pay in the country of destination. You will have to declare the items and make a customs declaration.
​​​​​​​Each country will have its own requirements so it could be that you just need to to go through the red channel or you might need to do everything before you go. You will need to check yourself for the local procedures. An GB EORI is a registration number for GB exporters or importers that re used on GB customs declarations . They can be applied for on line and usually granted quite quickly in most cases.

You didn’t mention that you were completing a postal declaration these are different. If you do a standard export you would use your EU EORI to declare the export to the EU customs authority. Your customer would use their UK EORI to declare the import into the UK. Eu authorities can only accept an EU EORI and UK customs a UK EORI for post The requirement is that you provide your customers ( the importer) uk EORI number if they have one. Private individuals don’t require one their name and address is sufficient. An overseas seller isn’t usually the importer so doesn’t need to have UK EORI themselves.

Hi Assuming you are purchasing goods as a private person and importing them into the UK in your baggage or vehicle. You would normally pay the local VAT in whichever EU country you purchase the goods. They may operate the EU retail VAT export scheme which allows refund of the EU VAT. This is a voluntary scheme so it will depend on the retailer. There is a personal allowance of £390 so If your goods are over this amount UK VAT and possibly customs duty is due on import.This is irrespective of whether you have paid or put in a reclaim for the EU VAT, If you look at the guidance https://www.gov.uk/bringing-goods-into-uk-personal-use You will find details of how import charges are paid. The easiest way is to make an on line declaration again the link is in this guidance in the section ‘Declare goods and pay tax and duty to UK customs’

Hi You may find it useful to read this guidance https://www.gov.uk/importing-vehicles-into-the-uk It has all the details including customs clearance requirements and duties and taxes. If you are just purchasing and importing a vehicle it’s unlikely that you will be entitled to and duty or tax exemption. Import taxes apply irrespective of whether the sale is between private individuals or between businesses.

Hi You can make any commercial arrangements you want however as the goods will never be in the UK the transaction would be outside the scope of UK VAT. You can only charge , account for and reclaim UK VAT on your UK VAT return.

Hi Will Stanley Story I am replying without seeing your comment as it is still waiting for HMRC moderation. The link provided by HMRC Admin13 only talks about the types of proof of origin that you may be required when trading with countries that the UK has agreements with. Each agreement however has its own requirements so you may find the mention of all possible types of proof of origin that could be needed confusing. As you specified you are exporting to the EU The link provided in my earlier post gives the specific requirements under the UK - EU agreement. As I don’t work for HMRC I can’t provide a working link. As an example if you prepared an EUR 1 certificate for a shipment to the EU it wouldn’t be accepted by any of the EU customs authorities.

I would recommend that you contact whoever sent you the notification. HMRC can’t answer questions on refunds from BorderForce.

Hi On leaving the EU the UK concluded a free trade deal for goods meeting the specific origin criteria and supported by a statement of preferential origin. There are specific manufacturing requirements for textile goods so you first need to check that your goods actually qualify and you hold adequate evidence if this. The rules are set out for each hs code. Not all goods made in the UK will necessarily meet the origin criteria. To get an understanding you should read this guidance. https://www.gov.uk/guidance/introduction-to-rules-of-origin-and-claiming-duties-when-trading-between-the-uk-and-eu You can also find the information on specific goods in the uk tariff schedule. https://www.gov.uk/trade-tariff Once you have established your goods qualify you must put a specifically worded statement on your commercial documents. This is the only acceptable proof of origin under the UK - EU trade agreement. Unfortunately some of these rules can be complicated to understand so you do need to read up on the subject so you can provide your customers with the correct documentation. A certificate of origin from the Chamber of Commerce is for non preferential origin only and will have no impact on receiving a zero duty rate of duty on entry to the EU.

Hi An IOSS number does require registration in the EU but it is optional not compulsory. An IOSS registration is a type of EU VAT registration for low value shipments below €150 to allow non EU resident companies to charge local VAT at point of checkout. This saves customers from paying the charges at import. This is entirely separate from being registered for VAT in the UK You should still be able to send your goods to the EU without an IOSS number. Your customer will however need to pay taxes and possibly admin charges on receipt.You only need to provide an IOSS number if you have one. Being a sole trader is still a business and doesn’t mean you can’t register or be required to register for VAT if you breach the registration threshold for VAT.