How to "declare" HM Customs & Excise?

Question

All importers have to delcare to HM Customs & Excise for bringing goods to UK or any other Europe countries, right? So, exactly how do we 'declare'? Is there a form specifically for that? Or, do we declare it by filling out all the forms for the custom duty and VAT?

Answer 1

Your client will probably need to use a broker to decalre the shipment to Customs - If you use a shipping company, they will have an office or a partner/agent in the UK.  You can do it manually, but its simpler (and probably cheaper in the long run) to use a broker.  The broker can be the hsipping agent and will get authoristaion from the client (the Importer).  There isn't the requirement to give the broker Power of Attorney, which is the case in USA.

The two forms that are needed are a C88 - Declaration to Customs, but the broker will submit this electronically on the Direct Trader Input System - possibly in a simplified format if they use certain import processes.  Customs will use that to calculate the Import Duty and VAT.

The form that the importer will need to complete is a C105, which is a declaration of value - If its regular imports, a C109 will be used as a general statement.  The broker will send a copy for completion and submit it to Customs

Answer 2

yes.. your vat forms [for quarterly vat returns], there are forms to declare what commodity codes etc and values you receive from import & export (if any).

the vat leafets have specifically designated help line numers on them, should you require assistance or forms from your VAT office.

Answer 3

Try this for more detailed info on IMPORTING.

VAT may not be relevant to your circumstances, and it's the importer's problem not yours.

Answer 4

Give your supplier your VAT number.

This allows the supplier to zero-rate the supply for VAT.

Confirm what paperwork you require from the supplier.

You will need a VAT invoice as with any other purchase.

Account for VAT.

Purchases of goods from other EU countries are referred to as 'acquisitions' or 'arrivals', rather than imports. (Officially, 'import' refers to a purchase from a supplier outside the EU.)

You must account for VAT on acquisitions ('acquisition tax') on your VAT return. VAT is charged at the normal UK rate of VAT for those goods.

You reclaim this acquisition tax in the same way as you reclaim input tax on purchases of supplies within the UK.

Check whether you need to complete an Intrastat Supplementary Declaration.

You must complete an Intrastat return if the total value of your acquisitions from EU countries exceeds £260,000 per year.