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You can split the delivery cost proportionally by weight or by value of each product line.

ATA carnets work in any direction, as long as the move is between countries within the ATA system: https://www.gov.uk/guidance/countries-that-accept-ata-carnets You do not need to apply for an authorisation sensu stricte when being authorised for TA "by declaration", "by oral declaration" or "by conduct". You can check if your goods are eligible here: https://www.gov.uk/guidance/check-if-you-can-get-import-duty-relief-on-goods-using-temporary-admission and here (eg. Part B): https://www.gov.uk/government/publications/list-of-goods-applicable-to-oral-and-by-conduct-declarations

Hi Sunil, The code for insurance costs in CDS is AK. However, as Customs oldtimer mentioned, insurance and transport costs should be invisible on customs invoices (included in product lines). If you do see an insurance (X) or transport (Y) cost line on a DAP invoice with a total value Z (it does happen :) ), it becomes tricky. It is probably the best to calculate them proportionally into the goods prices, then using value Z and Incoterms DAP in the header. Another option is to use pre-CIP(CIF) Incoterms (eg. FCA) for the goods values mentioned on the invoice, then adding the insurance X and /or transport Y values from the invoice as lines AK / AP-AQ; the invoice value in the header would then equal Z - X - Y (goods only). If you add insurance / transport as additional costs with Incoterms DAP in the declaration, I'd advise a manual calculation of expected duties and VAT, to compare with CDS results and ensure no costs have been counted twice into the imports value.

Are you not using ATA Carnet...? If not, here is an article about their alternatives, including Temporary Admission customs declarations: https://www.businesswest.co.uk/carnet-alternatives You could potentially use authorisation by declaration  .

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In such cases I normally add the insurance cost in the declaration (value from the invoice line) but deduct it off the total value of the invoice in the header. Otherwise either the totals would not tally or the insurance value will be calculated twice by CDS for import valuation purposes. Same happens with transport cost mentioned as a separate line on DAP invoices.

Hi colin.b, You could apply for a non-VAT-related EORI number (it will likely start with GB0...), it should be available faster. Then change it once the VAT number has been received, using the Change of circumstances form: https://www.gov.uk/eori/get-help-or-report-a-change-of-circumstances The non-VAT-related EORI would then need to be cancelled . Or you could try to use GBUNREG instead of EORI.

Preferential treatment can be claimed only once, so if the seeds have been cleared into free circulation in the EU, the EU-Chile FTA preference would already have been claimed. However, if the exporter is in possession of an EU-endorsed CHED (health document), then once these products cleared in the EU for the EU market, they become a product of EU origin (country that endorsed the CHED). The goods can then enter the UK at any port of entry. If the Chilean seeds arrive from the EU to GB under transit, then they should be treated as originating in Chile, claiming Chile-UK FTA preference and entering the UK via a respective Border Control Post. You can contact DDC.PortHealth@dover.gov.uk for further information, as they are likely to be the respective BCP in this case.

They might be after an E2 document, rather than C88. In 2021 import declarations were still processed in CHIEF, therefore the term "cleared C88" did not exist at the time. A C88 used to show the details entered into a declaration and was not confirmation that the goods were cleared for Customs. A signed CMR, a paid invoice, an importer's statement confirming receipt of the goods could also support the case as alternative evidence of imports, although not as strong as an E2.

Hi Briank68, As HMRC Admin 10 mentioned, the point is that VAT still needs to be charged. So if your VAT invoice normally shows a price X and VAT amount Y (20% of X), then you could perhaps prepare an invoice for (X+Y) as one charge, without splitting into the price of goods/services and a VAT line. VAT amount Y would still need to be treated as output VAT and paid to HMRC by your VAT-registered Ltd company. If the customer is requesting an invoice quoting the price X only, then I believe this would not be a justifiable request.

Hi S Newbold, Is your customer's UK office a branch or a subsidiary...? In my humble opinion - if you are invoicing your customer's UK subsidiary, then this is likely to be treated as a local sale, with VAT charged. Depending on when the ownership rights to the goods were transferred onto the UK subsidiary, the export could not have been yours - but the subsidiary's. It could potentially be that their invoice raised onto the EU office should have been VAT 0%-rated. This invoice would have been the basis of import valuation in the EU. However, if the UK office is a branch (not a separate legal entity from its parent), then, I think, you would be invoicing the EU office directly with 0% VAT for goods. Under VAT Notice 741A services may also be accepted for 0% treatment (work on goods for export).