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  • RE: Can import VAT related charges be counted as VAT while doing returns

    You sound as if you are describing typical fees charged by a clearance agent for the services of submitting a Customs import declaration to clear your goods at import and possibly disbursements for any duties paid on your behalf to HMRC. Such charges may be be zero rated for VAT if they relate to supply of transportation or related services connected with an import. Import duties if applicable are an unrecoverable cost. You say are using postponed import VAT so there is no import VAT to pay but rather be accounted for by using your Downloaded Postponed VAT statement. https://www.gov.uk/guidance/complete-your-vat-return-to-account-for-import-vat
  • RE: VAT on purchase over 135 GBP through OMP sent DDP

    You should not be able to import using your EU EORI number you should use an EORI starting GB. If you are the importer of these goods and paid the import VAT then you should also receive a C79 from HMRC proving payment of the import VAT which should be recoverable if you are fully taxable. If you are making sales/supplies in the UK then it should be your UK VAT number on the invoice to the customer as HMRC say above.
  • RE: Purchase goods from China

    You should be able to find a classification for anything and everything in the tariff schedule. Do not however expect to find products always listed exactly. You do however need to have as much information about each product before you start - you cannot work from a commercial/invoice description alone. You need to know what the product is , what it does, what its made from etc . Each section and chapter has notes that will give some guidance as to what the definitions are and what sort of goods should be classified there and also some that shouldn't. There are also the general interpretive rules (GIR's) that must be read to understand how the tariff works if the commodity code isn't obvious from the heading descriptions. Once the classification is located you will see the duty rate applicable. goods from / made in China will have the 'all countries' duty rate. A broker or customs / tax adviser, who has the understanding and experience of the complexities of importing goods, should be able to assist.- they will charge for their services/ expertise but It may save you a lot of issues in the long run.. Slightly different customs procedures apply depending on whether you are airfreighting, sea freighting or using an express parcel or postage service. - so you will need to this check out before importing. Its not a customs matter as such but the products types you mention may also need to meet safety requirements and be appropriately tested before being admitted or sold in the UK.
  • RE: Purchase goods from China

    HMRC publish a good basic guide on the import process : https://www.gov.uk/import-goods-into-uk Most people employ a customs agent or broker to complete customs formalities on their behalf and they or independent customs advisers can help you understand the requirements. Commodity codes and duty rates are in the UK tariff. It is your responsibility as the importer to select the correct commodity codes for your goods. https://www.gov.uk/trade-tariff. Customs duty and import VAT is payable or accountable at the time of import. Duty & VAT must be paid or secured before the goods will be released. There are mechanisms for postponing the import VAT but only if you are VAT registered. Customs agents usually have accounts with HMRC and can handle the payment for you.
  • RE: EORI Number

    If you are VAT registered you may find you already have an EORI number as HMRC issued them to VAT registered business in preparation for Brexit - An EORI will be in the format 'GB your VAT no followed by 000' https://www.gov.uk/check-eori-number. If you still need to apply for an EORI and haven't registered on the government gateway there is an option that you can do this as part of the process HMRC say 'If you do not already have a Government Gateway user ID, you’ll be able to create one when you apply.' If you already have an account but have lost the details or don't have old emails etc there are options for retrieving those details. HMRC seem to be making it compulsory to go through government gateway to apply for anything.
  • RE: Pay VAT for import goods from overseas

    Hi Keung C Imported goods with a value below £135 are admitted with an import duty exemption when the goods are declared for import . VAT is payable/ accountable on the whole value as HMRC have described above. It is irrelevant to HMRC whether or not you have paid any duty or taxes in another country. Delivery charges are a commercial matter between you , the seller and the shipping agency.
  • RE: VAT for food from overseas

    You may also need to consider whether any import duty will also apply . This will depend on the type of noodle and where they were manufactured and where they are being imported from.
  • RE: UK Registration for IOSS, to simplify sales from UK to EU. When?

    It is not compulsory to register for IOSS if you wish to send goods below €150 to non VAT registered customers in the EU- is is an option / simplification that non EU based businesses can choose to use. It still remains possible to for you to send goods to the EU with either: - the end customer paying the import VAT due at import. - or if you didn't want the customer to pay directly you can use a couriers delivered duty paid service
  • RE: VAT Return questions

    Hi David Fouque, Where imports are over £135 in value normal import procedures apply, with import VAT and import duty applying at the point of import. HMRC have described the two ways in which the import VAT can be accounted for if your company is the named importer. Where this is the case there is also a second domestic VAT transaction - the sale to the UK retail customer. Please do however check how the entry has actually been declared as you may find under many Fast Parcel / postal operators interpretation of DDP it is the the final customer declared as the importer not the seller. If this is the case then neither a C79 nor Postponed VAT statement will be produced. This means you would have no right of import VAT recovery Only when you are fully clear on how the goods have been declared at import can you decide how the VAT return should be completed. I suggest that you get some professional advice
  • RE: EORI Limitations

    Hi Erich An EORI is an importer and exporter registration number and it does not have a limit to the number of shipments it can be used for