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  • RE: Online Tariff update

    Stuart thanks for flagging up, this also applies to one of our codes 2923900050 from China which showed Autonomous tariff suspension to 31.12.21. HMRC - is this an tariff upload error or actually removed?
  • RE: EXW sales UK-EU who will be signing the direct representative authorisation?

    The incoterms need to be agreed between both parties. We have seem this, the EU customer just doesn't understand the meaning of Ex works. If you look up details of incoterms, the UK seller does nothing it is just like a domestic sale, the EU buyer makes the export from UK to EU and import from UK to EU. In practise for most EU buyers it is impossible for them to make the export as they are not set up to do this in UK or can't find any agent in UK to act for them. Ex works is when the seller places the goods at the disposal of the buyer at the seller’s premises or at another named place (i.e., works, factory, warehouse, etc.). The seller does not need to load the goods on any collecting vehicle. Nor does it need to clear them for export, where such clearance is applicable.
  • RE: Online Tariff update

    Also will there be a spreadsheet or file available to download from HMRC which shows the changes and removals additions of codes? Thanks.
  • RE: Machine servicing from company in Holland - duty on parts??

    I have read all the pages above, is my understanding correct? Temporary admission does not apply as the parts are not on the list of eligible items. Only option The repair company party A - bring their small van into UK, they carry their goods as Merchandise in Baggage, as their parts on their van exceed £1500 they have to make an full import Declaration before they leave Holland, they will have to do a full stocktake of everything on their van then make an item by item valuation and import entry for over 200 different items/parts to a customs broker. They arrive at our premises, party B, make the repair and use 10 parts to service our machine. Party A leaves UK and has to make a full export declaration for parts leaving UK, so same as on entry but less parts used. Party B receive an invoice next month from Party A for the 10 parts used, party B do not need to make an import declaration as HMRC already know how many parts are left in the UK - import of parts less export of parts. This seems like a lot of bureaucracy if this is the only option.
  • Machine servicing from company in Holland - duty on parts??

    We need a piece of equipment servicing, the servicing is done yearly as part of the contract and must be done by the supplier in Holland, we will pay for servicing and parts but do not know which parts will be used until the service. I understand the company can use TA or an ATA carnet to bring in their van, equipment, parts and tools how do we account for the parts as they will be brought in by the company but they won't invoice us until they know what parts are needed. Thanks.
  • RE: Who gets invoiced when importing goods from Germany?

    Is your customer buying from you in UK so a domestic sale or Germany? Ask UPS, I think you will find you have to log in to your UPS account then download any import decs/C88 etc, so the customer doesn't see them.
  • RE: Import Tax On Goods Imported From Germany (products manufactured in Germany)

    You can look up the duty for an import into GB if you have the commodity code

  • RE: Supplementary Declarations

    If using a courier they supply the data to HMRC under the fast parcel operators scheme which makes the declaration. Its confusing as I don't think the people on the HMRC webinars even cover courier imports which is probably the most popular route for most small businesses!
  • RE: Supplementary declaration Statement on origin

    once you or your customs broker have submitted the data to HMRC, you receive a C88, which is copy of the data input, from your customs broker after they have made the supplementary declaration to HMRC. A statement of origin is text which appears on your invoice, so your supplier should add the required statement if preferential rates of duty apply. then a special code is included in your declaration to show those rates apply. if you are using TSS for goods to NI, just ask TSS to help.
  • RE: Who is bringing in the goods, me, my supplier, or the courier?

    Posted about 7 hours ago by Andrew Townsend So that's really no confirmation? It is quite a simple question, if goods are ordered from the UK & shipped in from abroad by the seller and the carrier (DHL / TNT / Royal mail) collects VAT / duties from us (the buyer) do we as a company have to do any thing else regarding declarations? Please confirm, we need this in writing, not via a telephone call. Thanks. If the goods are over a certain value, you are correct the courier makes the import on your behalf, you are still classed as the importer and they want your EORI and they collect any duty or VAT from you on behalf of HMRC . they operate a scheme called FPO scheme. If you pay any VAT it appears on a form called C79 so you can reclaim. Duty is not reclaimable. If you have to use a transport company then you will need to make a full declaration import or export through a customs broker or the transport/haulier may organise that for you and charge you accordingly but again this will go through your EORI number. I hope this helps.