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  • Re: VAT and welfare services for a CIC (Community Interest Company) ?


    For supplies made to Charities, please refer to VAT Notice 701/58: Goods or Services Supplied to Charities: 

    Goods or services supplied to charities (VAT Notice 701/58)

    If you're unable to determine your liabilities using the guidance, you may wish to contact our Charities Helpline for advice:

    Charities and Community Amateur Sports Clubs

    Thank you.
  • Re: MTD sign up problem


    Please contact the VAT Online Helpdesk so we can look into this for you.

    Get help using VAT online services

    Thank you.
  • Re: UK VAT on sale to Spain


    If you are selling goods that will be exported from the UK, you can zero rate the sale, provided the conditions set out in VAT notice 703 can be met.

    VAT on goods exported from the UK (VAT Notice 703)

    Thank you.
  • Re: DIY and House Building VAT


    The current timescale for DIY claims is currently around 14 weeks.

    For further details you would need to phone the helpline on 0300 322 7073.

    Thank you.
  • Re: DUTY DEFERMENT - susidiaries


    Please can you send your question to our mailbox below where we will provide a response: 

    Thank you.
  • Re: Transfer of own goods from company in EU to their own facility in UK - import duties?


    All non-excise related goods with a value not exceeding £135 are not subject to any customs import duty. Non-excise goods over the value of £135 are liable for customs import duty. Excise goods (such as alcohol and tobacco) are liable for customs import duty irrespective of the value of the excise goods. 

    All goods imported into Great Britain from the EU need to be subject to a customs declaration and should be declared using the customs value of the goods and more details are set out in guidance on If the true customs value of the non-excise goods imported exceeds £135 then customs import duty will be due.

    If the goods imported meet the rules of origin as set out in the UK-EU FTA, that is they are of EU origin, then no customs duty will be paid irrespective of the value of the goods. You can find further guidance here:

    Claiming preferential rates of duty between the UK and EU

    Preference must be claimed on the customs import declaration with either a statement on origin or importer’s knowledge as the proof of origin..   

    When goods are imported and entered to free circulation, then they lose their preferential status.  If there is an intention to supply these goods to countries outside the UK, then they may wish to consider customs warehousing. If the goods were imported into the Netherlands and have not acquired EU origin, then they may be subject to a tariff unless the goods were imported to an approved customs warehouse from which they travelled to the UK under transit.

    Thank you.
  • Re: Brexit, UK Small Business, UK Importers and EORI numbers


    Traders carrying Merchandise in Baggage (‘MIB’), including in a small motor vehicle (such as a car or van) not exceeding £1500 and not weighting in excess of 1000kgs, and not classed as excise or restricted goods may submit an oral declaration to a Border Force officer in the Red (goods to declare) Channel where it’s  possible to do so  at the GB port.

    Alternatively, the traveller may submit a simple online declaration up to 5 days before arriving into or departing from the GB port via the MIB Online Declaration Service (MODS) available on GOV.UK at:

    Declare commercial goods you’re bringing into Great Britain in your accompanied baggage or small vehicles

    For the digitally excluded, a HMRC telephone help-line will be available to make declarations up to £1500 in value. 

    The threshold for when a full (import and export) customs declaration is required is now £1500 (raised from £873 on 01 January 2021). Traders carrying MIB either with a value over £1500 or controlled (excise or restricted) goods will need to make a full electronic customs declaration entry into CHIEF before arriving into or departing from Great Britain.

    Traders arriving into Great Britain at a port where Red (goods to declare) Channels exist should ask for a Border Force officer to declare the goods as “arrived” into CHIEF systems.  

    For traders arriving into a port where no Red Channels exist, they have until the end of the next working day after arriving into Great Britain to “arrive” the goods into CHIEF system either themselves or through their customs agent. 

    However, staged customs controls introduced on 1 January 2021 gives traders the opportunity to delay making import customs declarations for standard goods between until  30 June 2021. Under the staged process, most traders who bring in commercial goods over the threshold and small and infrequent traders who bring in goods below the threshold who choose not to make an oral or simple online declaration can take advantage of staging to delay their declarations.
    Further information is available at:

    Delaying declarations for EU goods brought into Great Britain

    Thank you.
  • Re: Exporting Refurbished Goods from UK to EU


    Rules of origin determine where goods ‘originate’, that is where that have been produced or manufactured, not where they have been shipped from. The inquirer must hold evidence of the item’s origin in the EU. It is not sufficient for the laptop to have been sourced from the Czech Republic.      

    They should confirm the tariff classification of the laptop using HMRC’s on line tariff checker:

    Trade Tariff: look up commodity codes, duty and VAT rates

    Having done so they should check the rules of origin for that commodity in the UK/EU Trade Cooperation Agreement (TCA) annex orig-2 Specific Rules of Origin:


    You can find guidance on GOV.UK here:

    Claiming preferential rates of duty between the UK and EU

    For a product to acquire origin in the country where processing takes place, it must meet the product specific rules of origin (see Annex ORIG-2).  Different products have different rules of origin that must be met for the processing that takes place to change the origin of the product. There may be more than one rule of origin to choose from to acquire origin or there may be more than one rule where all must be met in order to confer origin on the finished product for the purpose of the UK/EU preferential trade agreement.

    If the product is of EU origin and the processing that takes place in the UK does not meet the rules of origin so does not confer UK origin on the product, then when sending the product to the EU, they may wish to consider Returned Goods Relief.  They will need to check the EU’s requirements for RGR.

    Thank you.
  • Re: Deferred Declaration


    Until 30 June 2021, traders (or their intermediary) can import non-controlled goods from the EU by making a declaration in their own records at the point the goods enter GB, followed by a supplementary declaration which must be submitted to HMRC within 175 days of the date of import.

    If you are using delayed declarations, the importer can make the entry in declarants records or may employ the freight forwarder to do this for them. The freight forwarder or the importer must be authorised for CFSP by the time the first supplementary declaration is due. This is 175 days after the date of import.  

    Delayed declarations can only be used if the goods are EU free circulation goods imported into GB free circulation, and must not be controlled goods. High risk traders are not allowed to delay declarations, and these traders will have received a letter from HMRC.

    A final supplementary declaration is a summary of the supplementary declarations made during the tax period. This is required if you are authorised to submit multiple supplementary declarations. You can find further guidance here: 

    Making a final supplementary declaration

    Thank you.
  • Re: Goods moved from the UK to the EU for repair after Brexit


    In special situations you can apply for retrospective authorisation after you have exported the goods.

     Please refer to the guidance on GOV.UK here:

    Apply to pay less duty on goods you export to process or repair

    Thank you.