Customs oldtimer

Hi If your EORI number contains your VAT number then it will most likely be linked. If you applied for an EORI number before you registered for VAT then it’s unlikely to be linked unless you have specifically asked for it to be linked. If you have questions about your EORI then there is an on line form Link https://www.gov.uk/eori/get-help

Hi Just to add. If you are making or buying goods to sell at a profit then that is considered a business as a sole trader not a private seller. A private seller is someone selling off their own possessions/used goods. Only VAT registered business can charge VAT .

I would suggest that you get the entry amended . The clearance should have been done in accordance with your requirements and instructions. If you don’t do this you risk having a VAT cost. Presumably your customer is the owner of the goods being repaired meaning that you would not meet the requirements for import VAT recovery. The rules on import VAT recovery apply to both PVA and when you physically pay the VAT at the time of import. To quote from HMRC guidance: When you can account for import VAT on your VAT Return You can do this if: the goods you import are for use in your business and you have the right to dispose of them (usually as owner) you include your VAT registration number on your import declaration This is in the following guidelines. https://www.gov.uk/guidance/check-when-you-can-account-for-import-vat-on-your-vat-return

CDS or Chief refer to the HMRC system that was used to declare the goods. CDS is the current system and Chief is the old system . Claims for mail order returns can only be made within 3 months of the date of import. If your import was within the last 3 months it will be CDS.so you would use the c285 CDS claim. The MRN is the import reference number so will need to get it from UPS in your case.

Australia doesn’t have VAT but does have GST so it is possible that local taxes have been applied which would add to the goods value. If the VAT was definitely UK VAT as should be the case then it is possible to make a reclaim . The issue has likely arisen because of the way the sender has declared the goods. If they have just shown a tax inclusive value then that may have been taken as the value of the goods so duty and VAT would be applied at import. The claim for postal imports is a BOR 286.

Firstly check the retailer’s terms and conditions and whether they will expect you to pick up any duty or import VAT on arrival in the UK or whether their price is inclusive of UK charges. If you will be responsible Import VAT is 20% import duty will vary depending on what the goods are and where they were manufactured. There may also be charges from the carrier/ postal service as well. Payment of taxes in other countries is not taken into account when importing into the UK. It is the retailer s choice what to charge, eg the price may not be the same for domestic customers and overseas customers.

As this is an HMRC forum they will not be able to provide advice on commercial EU matters. The legislation in the EU requires that the exporter is established in the EU. In most cases this isn’t a problem as the seller of the goods to a non EU person will be the exporter. The law does make some concessions but requires a non EU person to use an EU established indirect representative . That representative takes joint legal liability for the accuracy of the declaration and any customs debt. This remains for a minimum of 3 years and in many cases longer for VAT. As there is a financial risk to these businesses it is a commercial choice whether they are willing to act as an indirect representative . In practice there are not many indirect representatives and those that are there are generally more expensive. We have exactly the same rules that would apply to non UK business. You should talk to your suppliers to see if they will export directly to you.

Hi This guidance covers declarations for personal exports. The value of the goods will most likely be outside your personal allowance for other goods https://www.gov.uk/guidance/check-how-to-declare-personal-goods-you-bring-into-or-take-out-of-the-uk If you are travelling through France you may need a transit declaration to move the goods through without a customs declaration or incurring any charges until your destination. You will need to check requirements with the French authorities. You may find that the French authorities do not have such simplified procedures.

Hi I suggest you get some EU advice as it’s unlikely HMRC can comment on the EU requirements. In my opinion as you will effectively be taking ownership of the goods in Spain before you can sell to your Irish customer you will be making a taxable supply in Spain. As a non EU business there is no threshold for VAT registration so you will need to register for VAT . You will need to check whether that will need to be in Spain or Ireland.

As a suggestion you could raise a complaint on the basis of the lack of service. https://www.gov.uk/government/publications/hmrc-charter/the-hmrc-charter Or report it as fraud https://www.gov.uk/report-tax-fraud Alternatively raise this with your MP.