declaring VAT on imported products?

seismicryan

I am looking to get some products manufactured and we will be invoiced and given the products with no VAT... how do we go about declaring them with HMRC?

Thanks
Ryan

Savvy_Sue

are you registered for VAT?

I have no idea of the answer but I am sure that needs to be clear ...

seismicryan

yes we are vat registered...

normally anything arriving into the country is stopped at customs and we get a vat and duty bill, but these will be collected by us so wont go through customs..

Ryan

martindow

So you are collecting them in person and bringing them in with you? If so they would need to be declared and VAT and duties paid. I would call HMRC to see whether you need to declare in advance or if it is dealt with on arrival in the UK. I always find it helpful to get the commodity codes for the items to make sure the correct rate of duty is applied.

seismicryan

Yeh that's basically what I'm asking, I know i have to declare and pay the Vat and Duty but not sure who I actually contact..

Ryan

bengalknights

If your collecting them and coming through a air/seaport just walk over to the customs desk and they will sort it out there and then just tell them its for business and have all the relevant paperwork ready.

martindow

I would still call HMRC and double check what they require and how you can make payment. Carriers often ask for 5 or 6 copies of the invoice so maybe HMRC want duplicates or other paperwork.

The last thing you want is to be at the airport and find that there is a problem so you end up with a return visit to the airport, storage charges, etc.

Lloyds_Dad

seismicryan wrote: »

I am looking to get some products manufactured and we will be invoiced and given the products with no VAT... how do we go about declaring them with HMRC?

Thanks
Ryan

Hi firstly we need to establish where the goods are being imported from. If this is an EU movement then things are different than from outside the EU.

Also you will need to confirm the products you are importing if from outside the EU for customs purposes to ensure there are not any restrictions and addiitonal documentation required.

Rgds

seismicryan

Maybe a little more detail would help..

we are based in Northern Ireland, and buying from a company in Republic of Ireland.

We obviously do not need to go through any customs as there is no stopping at the border.

As we are not a ROI business however they do not charge us VAT on our invoice.

The products themselves are just polo shirts and sports clothing.

Hope this helps... I'm thinking I will just call HMRC and ask them!

Ryan

graemeuk_2

I believe as you are both in the EU you should be paying them VAT. They (your supplier) would only not charge VAT if they are selling to someone outside the EU.

I think this is correct,

Graeme

JasonLVC

seismicryan wrote: »

Maybe a little more detail would help..

we are based in Northern Ireland, and buying from a company in Republic of Ireland.

We obviously do not need to go through any customs as there is no stopping at the border.

As we are not a ROI business however they do not charge us VAT on our invoice.

The products themselves are just polo shirts and sports clothing.

Hope this helps... I'm thinking I will just call HMRC and ask them!

Ryan

There is no import duty levied when the transaction is between two EU member states. So Eire and NI (UK) are two EU member states, thus no import duty.

Technically, there is no VAT between two EU member states either provided the seller has the customers VAT number and the seller has proof of 'export' to the other country.

As you are collecting the goods yourself then the seller doesn't have that proof of 'export' and so technically they should charge you VAT, but quite often the seller will zero rate it anyway.

So provided you have an invoice with no VAT shown on it from the seller then there is nothing to declare to HMRC and if they do pull you over, you can show them the zero rated invoice from the supplier. Technically, if HMRC have a problem with this then the problem is with the supplier not you, the customer.

It is usually easier to get the supplier to arrange the delivery (or you arrange it but use a courier firm like UPS), becuase as I noted earlier, technically the seller must have proof the goods have left the country (Eire) which they cannot prove if you turn up in a white transit van (ie, nothing to stop you colelcting the goods and then going to local market in Eire and flogging your wares which you purchased VAT free!) so having someone else collect/deliver it makes it a much easier to prove the goods left RoI and entered NI.