You’re offline. This is a read only version of the page.
As cash account should have been created automatically but you may find that you need to use the ‘view your customs financial accounts’ link to see this.
You will of course need to put some funds into the account as well as grant agents standing authority to use the account.
A deferment account is optional so if you wanted one it would need to be applied for.
If you have tried this and something has gone wrong when you registered hopefully one of the HMRC admins can help.
Hi Some couriers are automatically applying PVA - check their T&C’s. If it is not automatic you will need to actually tell them you want to use PVA. Also check that your EORI number starts with the same digits as your VAT number. This means your EORI number is linked to your VAT number. Only linked numbers will ensure the import VAT amounts gets on your PVA statement.
I am glad you got it sorted eventually. As I am not an HMRC employee I can only help with the sort of issues I am seeing businesses having with CDS access .
Sometimes the only option is to persist in trying the helplines and speak to a human.
The way things seem to have been set up means the CDS financials do not appear in the same place as your other tax modules.
You may therefore find you have already been authorised so try logging in via https: //www.tax.service.gov.uk/customs/payment-records
for your CDS financial dashboards.
As Carol says you will need to set up a new direct debit as CDS uses a different bank account than Chief.
You can then authorise your customs agents to use your deferment account.
As far as HMRC are concerned it is the person named as the importer on the import declaration who is the legal debtor for customs purposes. The duty can be paid on the importers behalf by someone else.
As it will be very difficult for a Chinese company to be the importer in my experience it is the receiver of the goods who is often named as the importer.
This means that if any details such as the value or goods classification on the declaration is found to be incorrect after import HMRC will be asking the named importer for the additional duties.
If you are also VAT registered then it is even more likely you will be named as the importer.
I recommend that you check with the DDP agent who will be the importer and if you are VAT registered who will be responsible for the import VAT.
HMRC do not publish any data on the same or similar items goods value. These are generally used where the importer themselves have previous imports of the same or similar goods where there is a transaction value. I would suggest that you have a look at the detailed information on the methods of valuation on the .gov website .. I can’t add a link but if you search for customs notice 252 you will see this contains guidance on valuing used goods.
As your customer is a private individual using a clearance agent there is no requirement to register or any benefit in them doing so. Not registering will not prevent them from being able to import.
As a private importer using a customs agent your clients should not really see much difference to when CHIEF was in use with the exception of possibly a little more information being needed.
I would therefore like to understand the reason why you think your customers need to register for CDS? Why has the problem in importing arisen?
The change in declaration requirements from Chief to CDS is for the customs agent to understand- it is the service they are paid for.
You will need to locate a reputable waste disposal company who should be able to provide you with a commercial document to confirm the complete destruction of the goods. Make sure you follow the exact requirements stipulated by HMRC. Check the terms of your Temporary import permit.
HMRC cannot provide recommendations of who to approach.
Please note I do not work for HMRC but am providing information based on my experience.
It is possible for a non UK established business to import into the UK and sell them on.
You will however be required to appoint an indirect customs representative to act on your behalf in respect of the import declaration.
I n practice this can be difficult as many customs agents are unwilling to act in this capacity as they become jointly and severally liable for the customs debt. This remains for up to three years if an error is found during a post import audit.
When you apply for a VAT registration you will also need to request a VAT linkedEORI number. If the EORI and VAT number are not linked import VAT will not be linked to your VAT number meaning you will not have evidence for import VAT recovery or be able to use postponed VAT accounting.
A previously issued EORI cannot be linked to your VAT number.
If the goods are of German or EU origin and meet the specific criteria for those goods in the EU -UK trade agreement the goods may be eligible for duty free entry to the UK.
If this is the case it will be easier and cheaper for your UK customers to be the importer as they will be able to get a customs agent to act for them directly. Import VAT can also be postponed and simply accounted for on the VAT return effectively as a reverse charge. You can then just agree between you who will be responsible for the costs of the customs agent.
I do not work for HMRC however in my experience there shouldn’t be a need for a private individual to register on CDS to import goods for personal use.
The requirement to register on CDS is only for businesses who need to make declarations themselves, or VAT registered businesses who need to access their import VAT statements or commercial importers to manage their duty accounts.
In the circumstances you have described the customs agent will be making the customs declaration on their behalf and it is they that will be registered on CDS as the customs declarant.
A private individual importing goods for their personal use do not need an EORI either. The customs agent should be able to make the declaration using their name and address only. They should also be able to pay any duties an import VAT on your clients behalf.
You should find similar rules apply in the EU but each country has its own specific ways of dealing with imports by individuals.