sunil makim

Do I have to pay import VAT on a gift? Gifts imported subject to a tax free allowance of £39. https://www.gov.uk/guidance/import-vat-and-customs-duty-on-gifts The amount you will be charged is the import duty and import VAT. Customs duty if applicable is charged on the total goods value and shipping costs. Ask me about Country of Origin of car and the Commodity code which will determine VAT and Duty payable 

A photographer is bringing £ 5000.00 equipment Professionally from the USA. The Equipment will be going back within 2 weeks. After completion of contract. Besides an expensive ATA Carnet , how do they bring Equipment in .?? Goods coming by air. Please guide.

Customer i am making a declaration for is offered VAT zero on CDS . The item is personal use they are buying for 10000 euro with pref origin Netherlands As the item is for personal use for leisure commodity code 8716800000 , can they claim VAT zero , They are not vat registered ??

VAT Payable - Non-Warranty Repair Export through CHIEF Customs Procedure Code 2200 000 can be used for duty-free goods that are being temporarily exported outside the UK for process, repair, adaptation, reworking or making up. Use of this code constitutes a declaration that the goods are intended for temporary export, for the purpose of processing or treatment outside the UK, and for re-importation after completion of the process. Export through CDS Customs Procedure Code 2200 B54 can be used to for duty-free goods that are being temporarily exported outside the UK for process, repair, adaptation, reworking or making up. Use of this Procedure Code constitutes a declaration that the goods are intended for temporary export, for the purpose of processing or treatment outside the UK, and for re-importation after completion of the process. Note: Procedure 2200 B54 cannot be used if the goods are only duty-free by virtue of a Free Trade Agreement. Procedure 2200 B53 must be used instead. Note that the procedure can only be used 3 times in any 12-month period. Scenario In our scenario, the tools are being temporarily exported outside the UK for a process (sharpening). They will then be re-imported to the UK after completion. The “Process”, sharpening in this case, would be subject to VAT on importation to the UK under the following guidelines. Re-import through CDS (CHIEF Can no longer be used) Procedure 6122 B06 should be used to re-import the duty free goods after processing, with VAT chargeable at importation (unless exemption is claimed) on the following value: The freight charged for the transport to and from the processor’s premises (but not insurance) The price charged for the process, repair or service, including any charge for parts and materials To declare the amount of VAT payable on an import customs declaration, Tax type code B00 should be used, with the amount of VAT payable or postponed manually calculated. HMRC advises that the use of Procedure 6122 B06 constitutes a declaration that the goods: Were previously exported outside the UK Were exported using CPC 22 00 000 in SAD Box 37 under CHIEF, or Were exported using Procedure 22 00 B54 in DE 1/10 and 1/11 under CDS Were intended at the time of their export to be re-imported after completion of the treatment or process outside the UK Have been repaired, processed, adapted, reworked or made up outside the UK Ownership was not transferred to any other person at exportation or during the time they were outside the UK To conclude, the tools which were temporarily exported for a process (sharpening) are subject to VAT at importation on the cost of the process, including parts and materials used in the process. VAT Exempt - Warranty Repairs An example of VAT not being payable upon importation would be where the “tool” was under a warranty or was faulty and was being repaired as a part of this cover. VAT exemption would apply and therefore, VAT would not be payable at re-importation

VAT Payable - Non-Warranty Repair Export through CHIEF Customs Procedure Code 2200 000 can be used for duty-free goods that are being temporarily exported outside the UK for process, repair, adaptation, reworking or making up. Use of this code constitutes a declaration that the goods are intended for temporary export, for the purpose of processing or treatment outside the UK, and for re-importation after completion of the process. Export through CDS Customs Procedure Code 2200 B54 can be used to for duty-free goods that are being temporarily exported outside the UK for process, repair, adaptation, reworking or making up. Use of this Procedure Code constitutes a declaration that the goods are intended for temporary export, for the purpose of processing or treatment outside the UK, and for re-importation after completion of the process. Note: Procedure 2200 B54 cannot be used if the goods are only duty-free by virtue of a Free Trade Agreement. Procedure 2200 B53 must be used instead. Note that the procedure can only be used 3 times in any 12-month period. Scenario In our scenario, the tools are being temporarily exported outside the UK for a process (sharpening). They will then be re-imported to the UK after completion. The “Process”, sharpening in this case, would be subject to VAT on importation to the UK under the following guidelines. Re-import through CDS (CHIEF Can no longer be used) Procedure 6122 B06 should be used to re-import the duty free goods after processing, with VAT chargeable at importation (unless exemption is claimed) on the following value: The freight charged for the transport to and from the processor’s premises (but not insurance) The price charged for the process, repair or service, including any charge for parts and materials To declare the amount of VAT payable on an import customs declaration, Tax type code B00 should be used, with the amount of VAT payable or postponed manually calculated. HMRC advises that the use of Procedure 6122 B06 constitutes a declaration that the goods: Were previously exported outside the UK Were exported using CPC 22 00 000 in SAD Box 37 under CHIEF, or Were exported using Procedure 22 00 B54 in DE 1/10 and 1/11 under CDS Were intended at the time of their export to be re-imported after completion of the treatment or process outside the UK Have been repaired, processed, adapted, reworked or made up outside the UK Ownership was not transferred to any other person at exportation or during the time they were outside the UK To conclude, the tools which were temporarily exported for a process (sharpening) are subject to VAT at importation on the cost of the process, including parts and materials used in the process. VAT Exempt - Warranty Repairs An example of VAT not being payable upon importation would be where the “tool” was under a warranty or was faulty and was being repaired as a part of this cover. VAT exemption would apply and therefore, VAT would not be payable at re-importation

if you intend to sell these paintings then Import taxes are payable. The taxes liable are according to the Sell price. If they are considered to be your personal belongings , they can be brought back without paying taxes. this is my understanding

Any Taxes have to be paid for delivery upto the door . Incoterm DAP = Taxes calculated from Invoice value only All other Incoterm = Invoice Value plus any other charges you pay separately to be on the import Entry e.g.: Any Transport and Insurance separately for each consignment to deliver to your designated unloading final delivery address . [details removed by admin]

Catalogue Client Distribution will have to Invoice company ROI - GB company ythey are sending catalogs for and GB company will pay the VAT or if VAT Registered can use PVA to Account for UK VAT to HMRC , as the client does not have GB representation. ROI -ROI is local invoice as it is a local transaction Sunil Makim LinkedIn for further clarification

An Importer is flying In aircraft for sale to remote non inventory linked airport from EU. How do we clear into UK. Any ideas cannot use GVMS not inventory linked so no badges apply

Thanks