Customs oldtimer

Hi You will need to explain further what you mean by sales tax . Are you referring to import duties and taxes on goods being imported into other countries or UK VAT. If this is an accounting question then you should probably ask your accountant.

Exporter of record is not in the UK legislation but this is the legislation that applies to the ability to act as exporter from the UK. The Customs (Export) (EU Exit) Regulations 2019 Eligibility of persons to make export declarations 12.—(1) A person may make an export declaration in respect of goods if the requirements in paragraph (2) are met by that person. (2) The requirements are— (a)that the person is able to— (i)make the goods available for examination, or (ii)secure that the goods are made available for examination; and (b)that, except where regulation 13 applies, the person is established in the United Kingdom There is no mention of needing to own the goods. There may however be considerations regarding proof of export for VAT purposes for each party.

The courier will base their declaration on the information they have about the import. Duty is based on the hs / commodity code , the country of origin and the value of the goods. The value is based on the cost of the goods plus the transport costs plus any insurance amount. The courier does not calculate the duty that is calculated by HMRC based on the information supplied in the declaration. They can charge for their services and for paying the duties on your behalf. You cannot claim back duty from the carrier . If you think you have been overcharged duty then you need to ask the carrier for a copy of the declaration and make a reclaim to HMRC.

If company A is storing goods in the UK they are obligated to register for VAT . Imported goods will be subject to import VAT and customs duties if applicable. When goods are sold to customers then VAT should be charged and accounted for on their VAT return. If goods sold to customers from overseas warehouses are over £135 then the VAT simplification for low value goods below £135 no longer applies. Standard import procedures apply with import vat and customs duties being applicable. These taxes must be settled before goods are released. This may be that the recipients pays those taxes directly or the sender agrees to settle. If sales are made via an online marketplace that marketplace may specify how sellers deal with taxes and duties applicable on import. All details are published by HMRC https://www.gov.uk/guidance/vat-and-overseas-goods-sold-to-customers-in-the-uk-using-online-marketplaces

A C79 will only be created if your customs agent declared you as the importer using your EORI. So you first need to check that is what has been done . Also check that your EORI number contains your VAT number . Again if your VAT number is not part of your EORI then it will nor connect to your VAT registration and no C79 will be created. If all of the above is correct then You should be able to download the C79 from your CDS online account. HMRC don’t usually send out C79s

You can only claim back VAT using a C79 not on your supplier invoices. You will only get a C79 if you are shown as the importer on the customs declaration. Everything is self serve so you also need to register on the CDs system to download the c79. Better still ask you agent for postponed vat accounting once you are VAT registered. This way there is nothing to pay or reclaim but you do need to make sure your VAT return includes the required information. With DDP I would expect that your supplier is the importer and picking up all the taxes and duties. If so you would not have any right of VAT recovery. DDU is an old incoterm so make sure you and your supplier are clear on costs and responsibilities

If this is a fairly recent import it is unusual for a declaration to be made on a C88 as most agencies moved to CDS in October last year. Check with your agent that it is it is a C88made on the old Chief system. If you do have a c88 provided by your agent it will usually be a plain paper print with numbered fields and say C88 . You need to see your EORI in box 8 otherwise a c79 will not be generated. You may also have something titled E2 which confirms submission and financial details . You will however need the C79 (which cover imports in the previous month) to make your reclaim on your VAT return . It sounds like you were sent a C79 for a different period so it’s worth asking again for the correct period.