Duty and Vat, invoice after delivery - New question not previous addressed

saltcod1

Good Afternoon, 

I have searched for and read a number of posts regarding the invoicing by DHL for Duty and Vat after a package has been delivered but my specific circumstances were not covered so I'd be very grateful for some comment and insight.  

Last Oct a package was left at my home by DHL. The package was entirely unsolicited by me, it was not something I had imported, purchased or ordered. I did not know the sender and had no previous knowledge that the package was being sent to me. 

DHL did not contact me prior to delivery.

I was away on holiday when the package was delivered, I did not personally receive or sign for it. It was simply left by my front door... the doorbell rung and my house sitter upon opening the door was directed to package. She did not sign for the package but confirmed that I lived at the address.  

When I returned to my home after my holiday.. I saw the package amongst my mail but did not have time for a few weeks to give it any attention. 

When I did, I first noticed that the package had been sent by somebody in the US for my "consideration" and the customs declatration on the box stated "Not for sale - To be returned to sender" (?)... with a declared value of $2500!! 

The sender's details did not contain an email address or phone number so I wrote a letter to the person asking them what it was all about. 

While waiting for a reply,  I received.. now in Dec an invoice for almost £500 from DHL for Duty paid to HMRC on "my behalf" for this unsolicted package instructing me that "Import taxes are the responsibility of the receiver"

I then contacted DHL and disputed the invoice, suggesting that they immediately collect the package and return to sender. 
They declined saying they'd only do so after I reimbursed them for duties they had paid. 

We remain in dispute...  

Any comments greatly appreciated. Thanks in advance. 

Lomast

DHL have paid the money on your behalf to HMRC, it is HMRC you need to speak to

saltcod1

Thank You for the reply.. I have indeed contacted HMRC and they inform me that the matter is a "third party" dispute and nothing to do with them. 

Aylesbury_Duck

Lomast said:

DHL have paid the money on your behalf to HMRC, it is HMRC you need to speak to

Are you sure that's correct? In more usual circumstances of an expected delivery I'd agree, but DHL have paid a tax bill that OP isn't liable for. I can't see any circumstances in which DHL can enforce payment or successfully pursue OP for the debt. I would have thought it sensible to keep the package safe and unopened.

DullGreyGuy

What's in the parcel? Is it worth £2,500? Did the sender respond?

I'm sure some would sell the contents for less than £2,500 and more than £500... pay the importation cost and pocket the rest. 

Personally would question if there are many members here who have deep understanding of the relevant postal act(s) and subsequent caselaw to see how the courts view this and if they really make couriers liable for the debt as others are suggesting when clearly its not their fault either.

The most obvious thing to do is to return it but that leaves you covering the cost of return postage.

Jonboy_1984

Aylesbury_Duck said:

Lomast said:

DHL have paid the money on your behalf to HMRC, it is HMRC you need to speak to

Are you sure that's correct? In more usual circumstances of an expected delivery I'd agree, but DHL have paid a tax bill that OP isn't liable for. I can't see any circumstances in which DHL can enforce payment or successfully pursue OP for the debt. I would have thought it sensible to keep the package safe and unopened.

Fundamentally under tax law the addressee is the importer and ultimately responsible for payment of the taxes. As DHL are collecting a disbursement for HMRC rather than their own fees they can pursue it.

This is specifically to stop people avoiding import duties and taxes by claiming goods are unsolicited, and also because HMRC can review declared values and adjust if they believe the paperwork is incorrect.

The technical/legal answer is to pay it, re-export the goods to sender and then reclaim the duty and vat paid from hmrc .


You could try returning the unopened parcel to you local dhl depot and try and insist they take the goods back as unsolicited, but they may simply try and drop it off again later….

Aylesbury_Duck

^^ Thanks.  Glad to be corrected, even though that's not something OP will want to hear.

saltcod1

Thank you for all your insights. 

I'm happy to hear all answers even if they aren't in my favour because I ultimately want to be better informed. There are lots of things I don't like about our tax system but thats life. 

If I may querry of aspect of your answer Jonboy.. if as you state "under tax law the addressee is the importer and ultimately responsible for payment of the taxes", do I not under the same tax laws have the right to refuse to accept "an import" simply addressed to me and that the parcel would then either be returned to sender or destoyed. When I contacted HMRC they told me I was legally entitled to do this option, but DHL in not contacting me regarding any Duty and Taxes owed before they delivered, have effectively denied me this right. Does that sound correct to you?   

powerful_Rogue

saltcod1 said:

Thank you for all your insights. 

I'm happy to hear all answers even if they aren't in my favour because I ultimately want to be better informed. There are lots of things I don't like about our tax system but thats life. 

If I may querry of aspect of your answer Jonboy.. if as you state "under tax law the addressee is the importer and ultimately responsible for payment of the taxes", do I not under the same tax laws have the right to refuse to accept "an import" simply addressed to me and that the parcel would then either be returned to sender or destoyed. When I contacted HMRC they told me I was legally entitled to do this option, but DHL in not contacting me regarding any Duty and Taxes owed before they delivered, have effectively denied me this right. Does that sound correct to you?   

How long did you leave it after receiving the parcel to contacting DHL?

saltcod1

I parcel was dropped off at my doorstep 27th Oct. 
I was away till mid Nov. 
I personally became aware of the parcel on my return. 
I did not open the parcel. 
I contacted DHL immediately upon receipt of their invoice in early Dec... when I asked them to collect the parcel and return to sender or whatever they do with unsolicited parcels.

FWIW.. the Parcel has now in fact been returned to sender.. by ironically, DHL themselves but as a separate transaction. They are still after me for the invoiced amount. What's more, the sender (in the US) has apparently contacted her local DHL and told them that she is willing to pay for any and all fees incured, taxes and duties.. but the UK DHL are still refusing to cancel their invoice to me. 

DullGreyGuy

saltcod1 said:
the Parcel has now in fact been returned to sender.. by ironically, DHL themselves but as a separate transaction. They are still after me for the invoiced amount. What's more, the sender (in the US) has apparently contacted her local DHL and told them that she is willing to pay for any and all fees incured, taxes and duties.. but the UK DHL are still refusing to cancel their invoice to me. 

Fantastic, so you have had the £500 refund from HMRC for declaring it a return when you sent it and can repay DHL that paid it for you