HMRC Admin 13 Response

Hi mitkoasd
Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it. 
You can claim a relief to pay less or no customs duty and VAT if you re-import goods to the UK but this needs to be done when customs declarations are made.
You would usually ask the sender to write ‘Returned goods — relief claimed’ clearly on the package and its accompanying import declaration. 
The declaration must include a complete and accurate description of the goods, including their quantity and value. 
If you’re registered for VAT, make sure your VAT number is quoted on the declaration (CN 22 or CN23).
You can claim for repayment if you’ve overpaid import duty and VAT.
Guidance is available at: How to claim a repayment of import duty and VAT if you've overpaid 
Thank you.
 

Hi LL
Unfortunately, we are unable to offer advice on specific document codes as which ones to use on declarations as they are part of legal information.
You need to read guidance on each document code as per their appendices. If you have issues with declaring a particular code where you receive an error code, you can raise a ticket with CDS team.
Report a problem using the Customs Declaration Service 
Thank you.
 

Hi Julie midgley Midgely   
The customs declarations are usually completed by the postal/courier companies on behalf of sender/receiver. 
They may ask for information from importer/exporter so they can complete these obligations. You need to check this with the courier company who is handling the package to see what is required.
There are some reliefs available in such circumstances such as returned goods relief or inward processing relief but these need to be claimed when the declarations are made. 
You can also claim for repayment if you’ve overpaid import duty and VAT. 
More information is available from the guidance at:
How to claim a repayment of import duty and VAT if you've overpaid
Thank you.
 

Hi WLWalczak
You may need to contact national clearance hub to seek advice on this query. 
National Clearance Hub
Thank you 
 

Hi Tracy3 Fletcher
If you bought the goods yourself and they are neither excise goods nor gifts sent to you (over £39) and valued under £135 including postage and any insurances you will not have to pay anything to the delivery company to receive goods.
Please see guidance at:
Tax and customs for goods sent from abroad: Tax and duty
Thank you 
 

Hi Montagne01
You can claim for repayment if you’ve overpaid import duty and VAT or returning goods you have purchased.
Please see the guidance at:How to claim a repayment of import duty and VAT if you've overpaid
Thank you

Hi Tony Munro
Yes, interest is taxed at the normal rate for CT.
Dividends that are automatically reinvested are not taxable, but will become taxable when finally taken.
Thank you

Hi Gazz
If the duties are paid to EU authorities where a preference was available, you need to check with the relevant customs authority for repayment process.
How to claim a repayment of import duty and VAT if you've overpaid to HMRC is available in the guidance at: How to claim a repayment of import duty and VAT if you've overpaid.
Thank you

Hi Kim T
Unfortunately, it is out of our remit to offer advice on customs procedure codes.
You can find out the completion rules and instructions for each 4-digit Requested and Previous Procedure Code that can be used in Data Element (DE) 1/10 for Imports in the guidance at: Appendix 1: DE 1/10: Requested and Previous Procedure Codes of the Customs Declaration Service (CDS)
To find out the completion rules instructions for each 3-digit Union and National Additional Procedure Code that can be used in Data Element (DE) 1/11 for Imports, please see the guidance at: Appendix 2: DE 1/11: Additional Procedure Codes of the Customs Declaration Service (CDS)
Thank you