Customs oldtimer

Hi I am not from HMRC but have you looked at this guidance. https://www.gov.uk/guidance/import-vat-and-customs-duty-on-gifts Can I also suggest that you query this directly with parcel force as it is they who have raised the charges . If it is not clear that the items are gifts below £39 or for multiple people ( separately packaged) then taxes may have been charged.

1. If goods are over £135 normal import procedures apply. Duty is charged on costs of goods plus shipping and insurance up to the point of introduction into the UK. If you ship DAP then the freight and possibly insurance will be included in the DAP price. There is therefore nothing to add on. Import VAT is also due on the duty inclusive price. 2. Goods below £135 are relieved from import duty but VAT is applicable. In a B2 B sale this will either be at point of import or if you provide the seller with your VAT number you will account for VAT by reverse charge through your VAT return. 3. Yes for B2C if the sale is direct and not through a platform then the seller should be registered for UK VAT and charge supply VAT at point of sale .

The retail export scheme ended in the UK on 31 December 2020. The only way of getting zero rate VAT is if the seller can send the goods directly overseas. It is the retailer s choice whether they offer this service.

I would suggest you look at https://www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use

Hi The customs threshold for import duty relief of £135 applies to goods from anywhere in the world. It isn’t something specific to imports from the EU. An import from China would benefit from the same duty relief an VAT treatment. The simplified procedure only applies to these very low value shipments and is only used by couriers who are specifically approved. Some won’t be approved and will use the normal procedure.

Hi You will find the procedures for exiting the UK here. https://www.gov.uk/guidance/taking-commercial-goods-out-of-great-britain-in-your-baggage https://www.gov.uk/taking-goods-out-gb-temporarily/declare-your-goods You will also need to check with the French authorities for what their temporary import and reexport process is. An ATA carnet works as both export and import documentation but is probably too expensive for your goods.

Hi You don’t need to register as a private PR . Whoever is handling the customs and border clearance for you will just declare your name and address on the import declaration. The import method will vary depending on how the goods are being transported into the uk. For example if you are using a courier company they will handle the customs declaration. If you import by freight you will need to find a customs clearance agent/ broker. There isn’t a system for self declaration unless you are physically bringing the goods yourself. In addition Plants and plant products are highly controlled to prevent pests and plant diseases entering the UK. There are therefore additional procedures as well as standard import processes that must be adhered to. https://www.gov.uk/guidance/import-plants-and-plant-products-from-non-eu-countries-to-great-britain. You may find the process costly and complex.

Hi As no charges are due customs declarations for these low value shipments are subject to very simplified procedures with and significantly reduced data requirements . Shipments of eligible goods are bulked together so there may not be a single entry for your goods. You should have either an invoice from the seller including UK supply VAT or if its business to business and you have given your VAT number to the seller then you account for VAT using the reverse charge procedure.

Hi HMRC publish guidance here. www.gov.uk/government/collections/pay-less-or-no-duty-on-goods-you-store-repair-process-or-temporarily-use

Hi How you do this is up to you . Many e commerce websites just say prices are inclusive of all taxes or you could just say additional import taxes .