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  • RE: Exporting small quantities of books for private sale.

    Check these guidelines for export out of the UK for personal goods. https://www.gov.uk/guidance/check-how-to-declare-personal-goods-you-bring-into-or-take-out-of-the-uk You will need to check with the Greek customs authorities for their import procedures.
  • RE: Clarification of £135 Import Rules For Consumers

    Using importers knowledge isn’t as straightforward as it sounds. You do need to know how the qualifying origin conditions were met but it’s your choice as the importer. https://www.gov.uk/guidance/proving-originating-status-and-claiming-a-reduced-rate-of-customs-duty-for-trade-between-the-uk-and-eu#applying-for-preference-using-importers-knowledge It could be that the supplier is reluctant because they don’t understand what the qualifying rules are or if they do that the goods don’t meet those conditions.
  • RE: Incorrect Excise Charge

    Hi WCTiger Sorry but the£135 exemption is for import duty not import VAT. VAT is chargeable on the whole value.
  • RE: Invoice or receipt or other evidence of value for BOR286

    The BOR 286 is only for use where the goods were imported by post. You are presumably making a claim based on the TOR being granted not on an incorrect value being declared. If duties are being reclaimed then the value will be that already declared and on what the duty amounts were based on.
  • RE: Incorrect Excise Charge

    It hard to say what the issue may be. It could be the information provided by the seller isn’t clear or the information declared to HMRC hasn’t been done correctly. Ie the quantity or strength may not be clearly indicated. The duties charged will be automatically calculated on what UPS has declared to HMRC. UPS can only base their declaration on the information provided by the seller .
  • RE: What do I do for a package part old items and part gift

    You may find this guidance useful https://www.gov.uk/goods-sent-from-abroad/tax-and-duty HMRC won’t tell you how to value the goods you are importing however you should try to get to a reasonable value .
  • RE: Incorrect Excise Charge

    Hi VAT will be charged on the value of the goods plus shipping plus the excise duty. The VAT charge is on a little over £200 If you have purchased in Euros an HMRC exchange will be used which may account for the slight difference in total value for VAT. https://www.trade-tariff.service.gov.uk/exchange_rates/monthly Excise duty on beer of the strength you mention is £28.50 per litre of alcohol so £76.24 seems bit high on the quantity mentioned. https://www.gov.uk/guidance/work-out-how-much-alcohol-duty-you-need-to-pay If you think you have been overcharged you can reclaim on a C285. https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285
  • RE: VAT Threshold - PAYE Employee and Sole Trader

    Hi You may find it useful to understand the basics of what VAT is. https://www.gov.uk/how-vat-works 1. No your PAYE salary does not count towards your VAT registration threshold. 2. The VAT threshold is calculated on your business turnover. Guidance is available here. https://www.gov.uk/register-for-vat VAT is not a tax on profit . VAT (Value Added Tax) is a tax added to most products and services sold by VAT-registered businesses. Your business profits will however contribute to your taxable income for income tax purposes.
  • RE: Import duty refund on returned goods

    Yes https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285 There is a different process if your import was by post https://www.gov.uk/government/publications/vat-customs-dutyimport-vat-relating-to-imports-by-post-bor286
  • RE: Reclaiming duty overpaid on EU import

    To reclaim the duties you will need to have a revised commercial invoice or other commercial documents with the statement on origin including their REX number . It is the statement that HMRC will need as the proof of preferential origin. This is stated in the annex 7 of the agreement. https://www.gov.uk/guidance/proving-originating-status-and-claiming-a-reduced-rate-of-customs-duty-for-trade-between-the-uk-and-eu