Customs oldtimer

If the goods themselves ( intrinsic value) are £135 or less then the goods are relieved of import duty but the seller should charge the buyer the UK VAT as part of the purchase price. They will charge VAT on the whole value including shipping. They are then obliged to report and pay the VAT charged to their customers to HMRC .The seller should be UK VAT registered. No further charges should be due at the border provided the seller has declared the correct information on the intrinsic value. If a total cost is declared it may be deemed that the goods are over £135. If the goods are above (£135) then the goods will be subject to duty and import VAT at the border. The value on which duty due is based on the cost of the goods plus shipping an insurance. The value on which VAT is due is the value for duty plus the. Duty amount. There is no threshold for payment of VAT . The £135 duty threshold is used to determine whether VAT is charged by the seller or at the border not the amount the VAT is charged on.

Perhaps this guide will help https://www.gov.uk/bringing-goods-into-uk-personal-use/arriving-in-Great-Britain

The scope of VAT is defined in Section 4(1) of the VAT Act 1994: VAT shall be charged on any supply of goods or services made in the United Kingdom, where it is a taxable supply made by a taxable person in the course or furtherance of any business carried on by him A transaction is within the scope of UK VAT if the following four conditions are met: it is a supply of goods or services it takes place in the UK it is made by a taxable person (someone who is, or is required to be registered) It is made in the course or furtherance of any business carried on or to be carried on by that person. To decide whether a transaction is within the scope of UK VAT, you should be satisfied that it meets all these conditions. It is essential that you confirm that a transaction falls within the scope of VAT before moving to second-level questions of either mechanics, for example time of supply, input tax etc, or liability. When a transaction does not meet all of the conditions that is the transaction: is neither a supply of goods or services does not take place in the UK is not made by a taxable person, or is not made in the course or furtherance of business it is outside the scope of UK VAT.

Hi If you are importing goods for your personal use then you do not need a registration number. If you are a business either as a sole proprietor or company then you need an economic operator registration number EORI. It is this that the carrier company needs. Registration is easy and shouldn’t take very long. https://www.gov.uk/eori

Hi You should first check whether the goods are subject to import duties when imported into France irrespective of where they are imported from. Not all goods are subject to a positive rate of duty. You can find this via the uk tariff schedule ( export information). You can then search duty rates in the destination country for your products. https://www.gov.uk/guidance/tariffs-on-goods-imported-into-the-uk If you do need to use the trade deal to obtain preferential duty bear in mind that the goods must be manufactured in the UK and meet the product specific origin rule set down in the agreement.. you will also need to provide proof of preferential origin. https://www.gov.uk/guidance/introduction-to-rules-of-origin-and-claiming-duties-when-trading-between-the-uk-and-eu

Hi You won’t be sent a C79 but instead you need to download it yourself. https://www.gov.uk/guidance/manage-your-import-duties-and-vat-accounts You will only get a C79 if you are VAT registered As an alternative again if you are VAT registered you may be able to use postponed vat accounting PVA meaning you don’t pay the VAT up front but account for it via your VAT return . You will need to inform your carrier that you want to do this.Statements for this are also downloaded from the same link as above.

Hi Your proof of prior payment of import VAT would be the Spanish Suppliers invoice which should show the uk VAT charge.

Hi Goods below £135 are relieved( exempted ) from duty. If you have paid UK VAT to the Spanish retailer then there should not be any additional VAT to pay at import. The UK VAT should have been added at checkout. The Post Office will calculate the charges based on the information provided by the sender. If you think you have been overcharged VAT the you can reclaim using a BOR 286 https://www.gov.uk/government/publications/vat-customs-dutyimport-vat-relating-to-imports-by-post-bor286 As the post office administer the customs charges you will have to take matters up with them with regard to their admin fees.

Hi Please see the link posted by HMRC 7 months ago. This gives details of how you can import goods on inheritance. It covers goods imported in baggage which also covers goods you personally import in your vehicle. All Goods must be declared irrespective of whether they are for personal use. https://www.gov.uk/guidance/pay-no-import-duties-or-vat-on-inherited-goods

You should find guidance here https://www.gov.uk/guidance/vat-exports-dispatches-and-supplying-goods-abroad To quote from this guidance : You must not zero rate sales if your customer asks you to deliver them to a UK address. If the customer arranges to collect them from you (an indirect export), you may be able to zero rate the sale as long as you meet certain zero rating conditions.