IMPORT DUTIES

eaynegirdlestone

Hi

On 21st Dec 2020 I bought goods online from a UK retailer and paid in advance for these plus an agreed amount for shipping. I have an itemised receipt.

The goods were delayed and finally arrived at the end of February delivered by FedEx.

This morning completely unexpectedly I received an invoice from FedEx for £120 for Import duties.

The retailer is UK based with a Swedish manufacturing facility and it was from this facility that the goods were shipped. I’ve checked the terms and conditions from the retailer and there is no mention of import duties payable by me,

Am I correct in my belief that I am not liable for these import duties in any event and particularly since the goods were ordered and paid for In advance of  the UK leaving the EU?

MattMattMattUK

eaynegirdlestone said:

Hi

On 21st Dec 2020 I bought goods online from a UK retailer and paid in advance for these plus an agreed amount for shipping. I have an itemised receipt.

The goods were delayed and finally arrived at the end of February delivered by FedEx.

This morning completely unexpectedly I received an invoice from FedEx for £120 for Import duties.

The retailer is UK based with a Swedish manufacturing facility and it was from this facility that the goods were shipped. I’ve checked the terms and conditions from the retailer and there is no mention of import duties payable by me,

Am I correct in my belief that I am not liable for these import duties in any event and particularly since the goods were ordered and paid for In advance of  the UK leaving the EU?

No, you are incorrect, you are liable for the duties and taxes at the point of import. 

davidmcn

eaynegirdlestone said:

I’ve checked the terms and conditions from the retailer and there is no mention of import duties payable by me,

What do they say about where the goods are shipped from? 

David713

MattMattMattUK said:

eaynegirdlestone said:

Hi

On 21st Dec 2020 I bought goods online from a UK retailer and paid in advance for these plus an agreed amount for shipping. I have an itemised receipt.

The goods were delayed and finally arrived at the end of February delivered by FedEx.

This morning completely unexpectedly I received an invoice from FedEx for £120 for Import duties.

The retailer is UK based with a Swedish manufacturing facility and it was from this facility that the goods were shipped. I’ve checked the terms and conditions from the retailer and there is no mention of import duties payable by me,

Am I correct in my belief that I am not liable for these import duties in any event and particularly since the goods were ordered and paid for In advance of  the UK leaving the EU?

No, you are incorrect, you are liable for the duties and taxes at the point of import. 

If the goods were ordered and paid for on or before the 31st December 2020 then the transaction falls under the old (pre-Brexit) rules so providing the price paid at the time of order includes Swedish VAT, there shouldn't be anything else to pay when those goods get imported into the UK even if this is after the 1st Jan 2021.
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021 - GOV.UK (www.gov.uk)

Transactions before 1 January 2021

The new rules will apply to all sales that have a time of supply for VAT purposes of 1 January 2021 or later.

For example, if an order is placed and payment received from the customer on 31 December 2020 then the new rules will not apply, even if dispatch and delivery take place after 1 January 2021. Therefore, for imports the consignment will remain subject to import VAT (unless it is below the Low Value Consignment Relief threshold of £15) and supply VAT should not be charged. For goods already in the UK at the time of supply the VAT liability will remain with the seller rather than the OMP.

mattyprice4004

Check the invoice used by the company for the Customs declaration - did they date it before 1st January? 
If not, it's their mistake and they'll need to pay the fees.

visidigi

You are liable. Its not when it was ordered, its when it imported

David713

visidigi said:

You are liable. Its not when it was ordered, its when it imported

No it's not.
The link I provided clearly states otherwise:

For example, if an order is placed and payment received from the customer on 31 December 2020 then the new rules will not apply, even if dispatch and delivery take place after 1 January 2021.

visidigi

David713 said:

visidigi said:

You are liable. Its not when it was ordered, its when it imported

No it's not.
The link I provided clearly states otherwise:

For example, if an order is placed and payment received from the customer on 31 December 2020 then the new rules will not apply, even if dispatch and delivery take place after 1 January 2021.

the problem with that is the courier is not able to know when it was ordered.
So you might think that that applies. but the FACTS are the clearance can only occur when the package is shipped and presented to the courier,.

eaynegirdlestone

So  Consider this scenario
I order £500 worth tomatoes from Tesco online and pay for them and the online delivery charge

 Then totally without my knowledge Tesco instruct FedEx to collect the tomatoes from Spain and deliver them to me.

FedEx could legitimately send me an invoice for import duty?????

Crazy scenario admittedly but it’s the same as the situation that I’ve encountered and I can’t see how there could be any laws or regulations that would allow for duties to be levied in this manner. 

visidigi

the problem you seem to be ignoring is that the shipper isn't delivered the goods to you, the contracted courier is. Now the shipper could choose to pay the duties and taxes, but if you get an invoice they didn't. The shipper decided the recipient would pay.. 

sheramber

visidigi said:

the problem you seem to be ignoring is that the shipper isn't delivered the goods to you, the contracted courier is. Now the shipper could choose to pay the duties and taxes, but if you get an invoice they didn't. The shipper decided the recipient would pay.. 

The shipper did not decide the recipient had to pay as there  is nothing to pay.

OP , you need to contact FEDEX and advise them that as the goods were paid for before 31.12 2020 no import is duty is due.
`They would not know that so would charge the duty.
As FEDEX have probably  already paid the  duty they may tell you to claim direct from HMRC. there are specific forms for that or contact  HMRC direct for advice. 
https://www.gov.uk/government/organisations/hm-revenue-customs/contact/customs-international-trade-and-excise-enquiries
You should not have to pay the FEDEX handling fee.