Customs oldtimer

Whether you collect or your supplier arranges transport the goods still need to be declared for export from the Netherlands and declared for import into the UK.the seller can still be the exporter if they are willing to do so. If the supplier is VAT registered in the Netherlands it is likely they will need to charge you Dutch VAT as they won’t have any proof of export. I If you are importing for personal use or commercially you can declare in the UK using the online simple declaration( this only applies if you can meet the conditions including the restriction that this can only be used for goods up to £2500). https://www.gov.uk/guidance/bringing-commercial-goods-into-great-britainin-your-baggage

To zero rate an Export you need to actually export from the UK. If the goods are never in the UK they are outside the scope of UK VAT. The export from the USA must comply with USA requirements and the import into Germany comply with German requirements. There will be German import VAT and possibly import duty depending on the goods and their value.

Hi Oli Cooke If the clock was declared at import and duties paid or within the personal allowance of £390 for other goods brought into the uk by a traveller then there should be no further requirement for a customs declaration. If this was not done then a voluntary disclosure may be made on a C2001 https://www.gov.uk/guidance/apply-for-a-voluntary-clearance-amendment-underpayment-.

You will need to make enquiries with the USA authorities on their import requirements.

Also remember that a REX number is an EU scheme and the registration number is given given to an EU exporter by their local customs authority. The requirement to show a REX number on a statement of origin only applies on import into the UK in the context of the EU UK trade agreement.

Hi If the value of goods are below €6000 a statement on origin is still needed. An exporter does not however need to be REX registered to make out the statement for the shipment. The goods do still need to meet the qualifying origin rule in the agreement. A country of origin mentioned on the invoice is not sufficient to claim preferential duty rates. There is however a waiver if the import shipment into the UK is below £1000. For import into the UK, this waiver applies to any goods valued in total under £1,000, if they are imported for commercial or non-commercial purposes. Where the total value of the all the goods is over £1,000, you can only claim preference on those goods for which you can prove the preferential origin. If the exporter is already REX registered they can insert their REX number into the statement whatever the value of the shipment.

Hi If Import VAT is paid at the time of entry to the UK and you are VAT registered then a C79 document will be available in your CDS dashboard. You can use this C 79 to reclaim the import VAT through your VAT return. There are rules about eligibility for import vat recovery . https://www.gov.uk/guidance/get-your-import-vat-certificates Details of how to record this in your VAT return https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return You would zero rate the export. If you are not VAT registered there is no claim mechanism, you may however wish to use a special customs regime https://www.gov.uk/guidance/apply-to-delay-or-pay-less-duty-on-goods-you-import-to-process-or-repair

Hi All goods imported are subject to import charges. There are however various import tax reliefs available. Unless it’s clearly indicated by the sender that the goods are repaired / returned replacement goods , there will be import charges. If you think you have been charged incorrectly then you can query this with your carrier FedEx or claim the taxes from HMRC. https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285

An importer or representative can get a deferment account. It’s common for representatives to use their deferment account to pay the customs duty on their customers behalf . They usually charge a fee for this. This is a commercial arrangement between the parties. It is possible for a non UK established business to obtain a deferment account but there are specific requirements that must be met. A non uk established business cannot however act as a customs representative. If your haulier has a uk deferment account then they must have provided the necessary details including uk bank details for payment of the monthly direct debit to HMRC. As an importer yourself you can get your own deferment account or use your cash account ( available in your CDS financial dashboard).

Hi There is no definition of importer or ‘principal’ in UK customs law. The law only refers to declarants and representatives. Unfortunately other terminology is used in CDS completion instructions. The legal ‘decarant ‘ is what you are referring to as the importer. It is the declarant who is legally liable for customs debt. The representative can represent the importer ( declarant) as either a direct representative or indirect representative. Only if they act as an indirect representative will they be considered jointly liable to the customs debt. Many representatives only act in a direct capacity as they do not bear any liability for the customs debt.(except if they act without proper authority from the importer.) The representative must be established in the UK . Having an EORI number doesn’t make someone established in the UK. If the French company does not also have UK establishment then they cannot act as a customs representative. It sounds as if it is the UK customs agent that is in fact the representative or possibly the sub agent ( the party that actually submits the customs declaration) .