Customs oldtimer

Hi BOS BOS It depends on whether you are looking for the wording for the exporter’s statement on origin or the wording of a supplier’s declaration as they are different and have different uses. The wording of suppliers declarations published in Annex 6 of the TCA is for use between EU and UK suppliers where the goods DO NOT meet the origin criteria. These are for use for the purposes of cummulation of origin only. The wording of Statements on origin for exporters is published in Annex 7 . This can be for single shipments or multiple shipments over a period of time. This is used for goods that meet the qualifying conditions of the trade agreement when UK origin goods are exported from the UK to the EU and EU origin goods are exported from the EU to the UK. Suppliers declarations and long term suppliers declarations for goods or materials supplied by UK suppliers to UK exporters are not published in the TCA but domestic UK legislation. These are used as backing evidence of UK preferential origin of materials used in further production or onward sale.

Hi I would also check with the retailer what their return policy is . To answer your questions 1) Possibly. 2) a) Yes you need the MRN which is the unique reference number of the import declaration. If you are not a business it’s unlikely you will have an EORI number b) That is the date of the declaration c) only you know if you are a business or a private importer. As HMRC admin 8 says you will need to get the information from DHL as they completed the import.

Hi Gerald I would suggest at first you go back to Parcelforce to query the charges . It sounds like your supplier has possibly included UK supply VAT as the shipment value was below £135 therefore import VAT isn’t.due.

Hi I had provided the text of the link to HMRC guidance however this was removed by one of the HMRC moderators. You can look up guidance on the .Gov website by searching for pay-less-import-duty-and-vat-when-re-importing-goods-to-the-uk. Perhaps one of the HMRC admins can provide the link.

A UK export declaration for the goods or commercial evidence of the export from the UK such as a n export invoice. Goods must be reimported within 3 years of their original export. 

Eamil add removed admin  .

No you need proof of Export from the UK to claim returned goods relief. Once goods leave the UK they lose their duty paid or uk free circulation status and will be treated as a new import subject to the all country duty rate.

Hi If the goods are over £135 normal import procedures apply. That is import duty and import VAT are due at the time of import. Import VAT is charged whether or not you / the importer are VAT registered. How you choose to handle the payment is a commercial decision. You could pay the taxes on behalf of your customers or you could advise your customers that the import taxes must be paid by them. Your customers may not however be expecting the goods to be sent to them from overseas and may refuse the delivery if they are asked to pay taxes. Your Greek supplier is not supply or selling to your customers, you are. You must therefore take ownership at some point to be able to sell those goods . You do not have to take physical possession to own something. Put simply you can’t sell something you do not own . Therefore your customer orders something from you , you order the item from your Greek supplier , they sell the goods to you but physically ship them to the address you provide them. Where the transfer of ownership takes place will be down to what contractual agreements you have with your supplier. In the scenario described there is no obligation on the Greek supplier to register for VAT in the UK . Special rules do apply to shipments below £135 where VAT registration is required. https://www.gov.uk/government/publications/changes-to-vat-treatment-of-overseas-goods-sold-to-customers-from-1-january-2021/changes-to-vat-treatment-of-overseas-goods-sold-to-customers-from-1-january-2021#goods-located-outside-the-uk-at-the-point-of-sale For goods that are located overseas at the point of sale, the new arrangements will apply irrespective of where the online marketplace or the business selling the goods is established. There are also plenty of other threads on the forum about drop shipping you can look at.

Yes I mentioned returned goods relief in my first post. This would need to be claimed at import and the importer needs proof of the original export from the EU to do so. It is not automatic. Unless the carrier is asked to do something specific goods will be declared at the full duty rate.

Hi Uk legislation only allows the importer, as legal customs debtor, to reclaim any overpaid duties and taxes irrespective of who physically paid those taxes. If your customer was named as importer and is VAT registered they will have received a C79 which entitles them to reclaim any import VAT through their VAT return . They may have already done this, have you checked with your customer whether they have already claimed the VAT back. Unfortunately there isn’t a lot you can do other than continue to pursue UPS .

Hi HP1980 Yes duty would be charged as EU origin goods cannot be returned duty free to the EU under the TCA. It may be possible for the importer to claim returned goods if they have proof of export.