Customs oldtimer

If you have an OPR authorisation then you should find details there on procedures. The relief can also give VAT relief. This is all in HMRC guidance https://www.gov.uk/guidance/using-outward-processing-to-process-or-repair-your-goods You’ll pay duty at re-import on charges made for repair or replacement, plus any inward shipping and insurance costs you pay for the return of the goods. VAT is charged on the repair costs, plus outward and inward freight charges and duty, but excluding insurance charges. You do not need to pay duty on goods that have been repaired or replaced free of charge, by the manufacturer or seller, under a guarantee. You will need to pay duty on the value of any warranty or service contract that was not included in the original import value. This is because the cost is considered part of the overall value of the repaired or replacement goods. For replacements, you will be charged VAT on the full VAT replacement value. If you don’t own the goods then it’s unlikely you can reclaim any import VAT paid. You need to follow the requirements for import VAT recovery.

A C79 is not a reclaim form but a certificate of VAT payment made by a VAT registered business. In 2022 it should have been sent to you by HMRC. They are now available to download from your CDS account. You the n reclaim the amounts on your VAT return. If you haven’t paid UPS yet I would keep pestering them. If you have paid then to make a reclaim of customs duty you need to apply online using a C285. You have 3 years from the date of import to do this. As I am not an HMRC employee I can’t post a link but if you search for the c285 on the .gov website it should find it.

Firstly I am assuming the charges relate to UK Import charges. If so UPS should have declared the goods as returned goods as they had all the required information to do so particularly as they had exported them for in the first place. It should therefore be possible to amend the customs declaration and reclaim any import duties. If UPS won’t help and you can get entry details from UPS then you can claim yourself. If some of the charges were import VAT as is likely you should have a C79 to enable you to reclaim that through your VAT return. On a separate point goods can incur duty and tax charges on any goods crossing the border whether there is a sale or not. The preferential trade agreement does not allow duty free returns instead returned good relief must be used to exempt import duty.

Whether the importer is VAT registered or not or whether they are using PVA has no impact on the value that should be declared. Normal customs value rules should still be applied . If they are using PVA The increased value will not however impact the importers cash flow only the amounts declared on their VAT return . You haven’t mentioned import duty so I assume the product is zero rated. It is also worth exploring if there is any option for reclaiming the VAT incurred in South America- there may be some sort of VAT export scheme.

An outward processing authorisation allows goods which have been sent out of the UK for processing or repair to be returned to the UK with full or partial relief from import duty. Goods being repaired free such as under guarantee can be reimported free of duty

As far as I am aware normal valuation rules apply even with mib Extract from HMRC valuation guidance: Export duty and taxes paid in the country of origin or export When these taxes are incurred by the buyer, they are liable to duty. If you benefit from tax relief or repayment of these taxes, you may leave them out of the customs value.

Hi James Monkton There is no process to enable you to reclaim import duty when you reexport goods previously imported. There are however schemes such as customs warehouses where goods can be held duty suspended until you decide what to do with them. Inward processing may also be considered this also allows temporary import with duty suspended for goods to be processed and reexported. The process can be anything from simple repackaging to a major manufacturing process. Both schemes do need prior approval from HMRC to be approved in your own name. There are some public customs warehouses run by third parties that you can pay to use to store your goods duty suspended.

Of course a carrier cannot charge their own duty rate, but it is highly unlikely that has actually happened. The point being missed is that the difference will most likely be to do with what was declared to customs in the first place. Customs declaration s do not work in the way you appear to think they do. Agents do NOT declare a rate of duty they declare the hs code, value and goods origin ( country of manufacture). HMRC then calculate the rate and amount based on this information provided . If you think duty should be zero then it is most likely that either a different hs code or country of origin has been declared. If this information is incorrect then the entry can be amended and duty refunded. This is why you need to see what has actually been declared and therefore what may be incorrect on the declaration . Once you know what is incorrect it can be amended. Also bear in mind that if the zero duty rate is applicable by reason of country of origin then the shipment must be accompanied by the correct proof of origin to claim the reduced duty. If the correct proof is not provided then the ‘all country ‘duty rate applies.

If you have received the parcel then it will have cleared customs. The CN 23 is completed and attached to the parcel by the sender. Any duty and taxes due will be based on what is written on the CN23. Assuming that the information on the CN 23 is correct then there are various reasons why you have not paid any duty and tax. 1.This may be because charges were paid by the sender. 2.The goods may be be if a type subject to zero rate vat and duties. 3.Some sort of duty relief has been applied. There isn’t really a difference between private and commercial imports in terms of duty and tax payment. It is irrelevant whether the goods are for resale or not. Only genuine gifts below £39 between two private individuals are totally relieved of VAT and duty. There is also a duty relief for goods below £135 but VAT is payable (if the goods are subject to VAT). If the goods are a retail purchase then the seller will include the VAT in the price paid . If you are a business the sender should show your VAT number if you have one on the CN23.

Hi Yes you can voluntarily register for VAT. Import VAT is indeed reclaimable by VAT registered businesses if the goods are for use in your business including resale. If you are VAT registered you will also have to charge VAT on the sales.