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If an EORI that wasn’t linked to a valid VAT number then a C 79 would not be issued. You could ask the person who made your customs declaration to amend the declaration to show the EORI number linked to your vat number. Alternatively HMRC may consider alternative evidence to the C 79 but that would be at their discretion and depending on the circumstances.
Have you confirmed with UPS that they have used the correct EORI number on the declaration?
If your VAT no linked to your EORI has not been used then the amounts will not appear on your C 79. This is the most common reason that transactions do not appear on C 79’s.
Most VAT registered businesses are now using postponed Import VAT (PVA) rather than paying VAT and then reclaiming. If you are unaware about this check out the .gov website.
My answer requires modification in that the agreement also allows for an invoice declaration made out by the exporter. If the goods are over a value of €6000 (£equivalent) and the exporter in Macedonia is an authorised exporter then they should be entitled to make out an invoice declaration on origin. No authorisation is required for goods below €6000.The declaration can also be made out on another commercial document such as a packing list. This is useful where the invoice is issued other than the country of export.
This would not however be applicable if the goods were imported into Belgium prior to export to the UK as this would be contrary to the direct export rule.
Hi John Clark
It should be possible to cancel an EORI number. Unless HMRC have changed their process recently you should be able to contact the EORI team to remove any surplus numbers.
Carriers acting for an importer should not use an EORI or PVA without permission from the importer however we all know in practice it happens all the time. If they do not have permission to declare using a specific EORI they are deemed to be acting on an indirect representation basis. Most carriers use pva as a default.
We also know that getting an entry amended by the fast parcel carrier is almost impossible. I can only suggest you persist in pursuing these matters with the relevant carrier.
I am not aware that there is a way to escalate through HMRC.
I hope you received a satisfactory response from HMRC general enquiries.
When looking at whether preferential trade agreements apply you need to consider a couple of points.
1. The specific details of the agreement with the origin country and the UK
2. Whether the goods meet the specific origin criteria set down in that agreement.
3. What specific proof of origin is required.
4. Whether there are any other restrictions.
The UK does have an agreement with Macedonia. The required proof of origin is an EUR1. There is also a requirement to transport the goods directly from Macedonia to the UK.
In your example an invoice statement would not suffice to obtain preferential duty rates in the UK.
The goods would need to be consigned directly from Macedonia to the UK and you would need an EUR 1 from the factory or seller in Macedonia.
The country of invoicing is not necessarily a factor when considering whether goods are entitled to preferential rates of duty on import into the UK.
Hi Sophie B
I suggest that you make a request to the carrier to change the importer details to show the correct importer EORI details. If you are VAT registered although you have paid the VAT you will not be entitled to recover this on your VAT return as the details of the import will show on the other parties C79.
the reduced 5% VAT for specified works of art and collectors items is explained more fully here
Where goods are eligible the value of the goods may be reduced so although the vat charged is still 20% it is on a reduced value giving the effective 5% VAT rate.
The various rates for printed matter is here
Firstly I am not an employee of HMRC so my comments are from my own experience.
Reproduced prints of art even in limited runs will generally fall into 4911 as it covers a very wide range of products. Nor is all art eligible for the reduced VAT.
9702 is generally for original hand crafted prints such as where the artist has made a print from a hand etched a plate . It does not cover reproductions or as you say items produced by mechanical or photo mechanical means. The language of the tariff is such that it allows for new methods of mechanical reproduction.
If you want certainty you would need to ask HMRC for an Advanced Tariff ruling
an informal HMRC opinion can also be sought - contact details on this web page.
Once you have the classification then the VAT rate can be explored.
have you seen this latest update ?
The overseas website should have charged you the UK VAT.
Alternatively the courier who delivered would have asked for payment of taxes prior to delivery .
I suggest you check the customs process in the terms and conditions on the website you used