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Hello, I wonder if you could help me, please. We are a customs agent whose customer is bringing goods from China, CIF Felixstowe. We have asked a freight forwarder to arrange transport of the goods from the port to the UK place of destination, Oldbury (UK transport only, not end-to-end movement, not customs clearance or port charges). As this is an LCL shipment, the container will be devanned in Ipswich before delivery to Oldbury. The freight forwarder has raised an invoice for UK transport with 20% standard VAT rate. Is this correct? Should it not be 0%, based on VAT Notice 744B, since the UK transport is related to an import? https://www.gov.uk/guidance/vat-on-freight-transport-and-associated-services-notice-744b The forwarder argues that 0%-rating can only be applied to end-to-end imports that include UK transport. Or does Ipswich count as the first destination (0%-rated transport to there), then 20% for transport from Ipswich to Oldbury...? Any help would be greatly appreciated, many thanks in advance.

Great, much appreciated, many thanks!

Hi SimonS, The best way forward is probably adjusting the value of each commodity in the consignment to reflect their used condition when declaring them to Customs. You do not have to quote goods' original price when new. I don't think Customs are interested in their sentimental value, either, only the market rates.

Hi Mandy, There was one for CHIEF. I haven't found one yet for CDS BoDs. https://www.gov.uk/guidance/moving-processed-or-repaired-goods-into-free-circulation-or-re-exporting-them For full authorisations the best I have done so far was to complete a BOD1CDS form online, print it and post to: HM Revenue & Customs, IP Bills Of Discharge Team, BP3001 Warkworth House, Benton Park View, Newcastle Upon Tyne, NE98 1ZZ For authorisations by declaration form BOD3CDS in PDF can be emailed to niru@hmrc.gov.uk, or posted to National Import Reliefs Unit, 20-32 Chichester Street, Belfast, Northern Ireland, BT1 4GF Has anybody found yet a way similar to BoD CHIEF submissions online...?

Hello Tamara, If we are talking about imports into the UK, post-clearance amendments are possible. For underpayments: https://www.gov.uk/guidance/apply-for-a-voluntary-clearance-amendment-underpayment-c2001 For overpayments: https://www.gov.uk/guidance/how-to-apply-for-a-repayment-of-import-duty-and-vat-if-youve-overpaid-c285 You would need to be prepared to supply sufficient evidence for revised pricing. Please note, if the importer is VAT-registered, they would not be able to use C2001 / C285 for VAT. Instead, VAT payment should be adjusted in a quarterly VAT return.

Hello madiaz, It seems that you would need to have owned the motorcycle for at least 6 months prior to the date of its importation to be able to claim Transfer of Residence relief. Unless you got married, are a student or due to exceptional political circumstances: https://www.gov.uk/guidance/transfer-of-residence-to-great-britain You can bring it earlier but would not be able to claim the duty and VAT relief.

Hello, I wonder if you could help me, please. We are a customs agent whose customer is bringing goods from China, CIF Felixstowe. We have asked a freight forwarder to arrange transport of the goods from the port to the UK place of destination, Oldbury (UK transport only, not end-to-end movement, not customs clearance or port charges). The freight forwarder has raised an invoice with 20% standard VAT rate. Is this correct? Many thanks for your guidance.

Hello, Our customer is sending a mobility chair to Guernsey on loan, to replace an originally sold one while it is being repaired back in the UK. After the repair the chairs will swap places again: the loaned one will come back to the UK and the repaired one will be re-exported. We have been told by a customs agent in Portsmouth that UK export customs declarations are not required for free circulation goods sent to Guernsey. They would only declare imported goods. I get it - Guernsey is in a customs union with the UK, there is no duty to pay either way. Since there is no VAT in Guernsey, either, there is noting to declare on imports into Guernsey. UK import declarations would be only needed to pay UK VAT - it makes sense. My question is: if we wanted to declare the loaned chair to temporary admission and discharge from this procedure on return, how do we prove exportation in the first place without an export declaration? And with regards to the repaired chair, how do we discharge Inward Processing without an export declaration? What evidence would HMRC accept in the Bill of Discharge? Any advice would be appreciated, many thanks in advance.

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).