erin na
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Medical device import
Dear HMRC, Good afternoon. I have been discovering EU MDR and now I started discovering UK equivalent regulations. When importing medical device, do we have to register the UK based importer? If it is, does the registered importer have to be shown in the import declaration as the "importer" with their EORI number? Or is it ok to be different between Medical device regulations' importer and customs declaration's importer? Also, if the medical device is import cleared but only stored in the normal warehouse for few months and shipped out to the 3rd countries, do we also have to comply with the UK medical device rules? Or it is not intended for EU market, so it is ok to import them without having a CE mark? Thank you Erin -
VAT recovery feasibility for import declaration under differen entity's EORI number
Dear HMRC, Could you please let me know whether it is mandatory to match the VAT number and EORI number for the import declaration? Our HQ(headquarter) is in US. US HQ holds the title of the goods, so I understand they have to import and pay the VAT to recover the VAT. UK entity doesn't hold the title of the goods at all. Could we reclaim the VAT under below set up? - Importer EORI: UK company - Declarant EORI: UK company - Buyer: US company - Domestic Duty Party: VAT# of US company So we use UK entity as an importer, but declare US HQ entity's VAT number with using fiscal representative. We declare US HQ as a buyer and US HQ pays the VAT. Invoices show US entity as the owner of goods. Could you please let me know whether US HQ entity is eligible to reclaim the VAT for this import? Or should we have to use US HQ's EORI number and VAT number for the imports? This makes an issue to comply with other import regulations because importer regulations accepts UK entities to register their system to submit report, etc. Thank you Erin