Do I have to pay import VAT on goods bought and paid for from the EU before Brexit?

Graeme777

Hi. Thank you in advance for any help.

I bought an item from an EU retailer and paid in full before Brexit. Due to the various shipping delays at that time it did not reach the border until after Brexit. Now many months later Fedex have just sent me a VAT bill (they are notoriosly slow sending invoices). Can anyone point me to the specific rules around importation at that time. As I understood it, as long as the goods were bought and paid for before Brexit there would be no VAT to pay. I can't find the right bit of legislation to argue this case though. If anyone has a link to the precise rulings around this sort of thing I'd be very grateful.

visidigi

If the shipper did not declare the date of sale on the clearance paperwork then the date of pickup is the date of sale. FedEx cannot know when you bought the item if the shipper doesn't tell them.

If you have proof that your purchase was before BREXIT start date then you will need to settle the charges with FedEx (as they did what the shipper asked them to do on your behalf) and then claim this back from HMRC

https://www.gov.uk/guidance/apply-for-repayment-or-remission-of-import-duties-c285-chief

To be clear, FedEx is not who you have to argue your case with, its HMRC and your shipper.

Sandtree

Part of the problem is that standard declaration forms do not ask for a date of sale or have anywhere to enter this... if you look at the CN22 used for UK people sending to Europe theres not even a notes field to put it in freehand and yet clearly it'd be known this will be causing european recipients issues similar to your own.

The advice above is correct however note that the handling fee will be non-recoverable. You could speak to the vendor and see if they are willing to help at all given its their delays that have caused the issue but they have no legal obligation to.