Articles tagged: Incoterms and VAT

Who is the importer when an agent buys

Whoever appears on the declaration is the debtor. Under indirect representation the person on whose behalf it...

Customs value of a used auction machine

The hammer price is rarely the whole customs value. The customs code says exactly what is added and what...

Deferring import VAT in the Netherlands

Instead of paying the tax to customs you declare it in your VAT return and deduct it on the same return. It...

Customs procedure 42 when importing a machine

Release for free circulation with a VAT exemption because the goods go on to another EU country. The...

Clearing a machine in the Netherlands, not Poland

A machine from a British auction does not have to be cleared in Poland. The declaration can be lodged where...

Customs value: what to include beyond the price of the goods

The customs value is more than the invoice amount. Freight, insurance, commissions, royalties and so-called...

VAT on an international transport invoice: 0%, outside scope or 23%

The VAT rate on a Poland-UK transport invoice depends on who buys the service and what documents you hold. We...

How UK customs duty is calculated: value, rate and VAT with an example

UK duty is charged on the customs value, close in practice to CIF, at the rate from the UK Trade Tariff, with...

E-commerce B2C vs B2B to the UK: how customs handling differs

Selling to the UK to consumers and businesses? VAT and duty rules differ by consignment value and buyer type...

E-commerce returns from the UK to the EU after Brexit: re-export and returned goods

You sell to the UK and some goods come back: a withdrawal, a wrong size, an undelivered parcel. Since Brexit...

VAT and duty on imports from the UK to Poland: the importer paperwork in practice

The rules of import VAT sit in statutes, but an importer is judged on documentation: what must be in the file...

How much it costs to enter the UK market with your own product

An offer in English, fairs or outreach, samples, certification, EORI, the logistics of first deliveries and...

First UK export for a small business: we guide you by the hand

A small business is sending goods to the United Kingdom for the first time and does not know where to start...

Who pays customs duty and VAT when importing from Poland to the UK

A UK buyer's map of who pays what on a Polish import: how the Incoterm decides duty and VAT, why the UK-EU...

Importing from Poland to the UK: a step-by-step guide for UK buyers

You buy from a Polish supplier and the goods have to clear two customs authorities before they reach your...

E-commerce transport and logistics to the United Kingdom: returns, VAT and the 135 GBP threshold

Mail-order sales to the UK after Brexit mean B2C and B2B models, the 135 GBP consignment value threshold, GB...

Postponed VAT Accounting: UK import VAT without paying at the border

A UK buyer does not have to pay import VAT at the border: Postponed VAT Accounting moves the tax onto the VAT...

The customs tariff code (CN/HS): how to find it and why it matters so much

The tariff code decides the duty rate, VAT, requirements and restrictions on import and export. We explain...

Transport to Guernsey: customs union with the UK, outside the UK VAT area

How to send goods to Guernsey: in the customs union with the UK (no duty), but outside the UK VAT area, UK...

Transport to Jersey: outside the UK VAT area, GST on the island

How to send goods to Jersey: in the customs union with the UK (no duty), but outside the UK VAT area, UK...

Transport to the Isle of Man: no clearance relative to the UK

How to send goods to the Isle of Man: a customs and VAT union with the UK, no clearance relative to GB, UK...

ATA carnet and goods sold at the fair

An ATA carnet assumes the goods return in full. Selling an exhibit at a UK fair means settling duty and...

UK VAT on sales: import VAT, PVA and the 135 GBP threshold

When UK VAT registration is needed, how postponed VAT accounting (PVA) works and what the 135 GBP threshold...

DDP vs DAP for deliveries to the UK

How Incoterms DDP and DAP differ for deliveries to the United Kingdom: who handles import, duty and import...

Duty deferment account, how it works

How a UK duty deferment account (DDA) with HMRC lets you pay duty and import VAT in one monthly batch instead...

Incoterms 2020 and UK transport: who handles customs and costs

How the Incoterms 2020 rules split costs, risk and customs duties between exporter and importer in transport...

Customs warehousing explained

What a customs warehouse is, how it defers duty and import VAT, and why it adds flexibility when importing...

ATA carnet, what it is

What an ATA carnet is, which goods it covers and why it lets you move them temporarily to the UK without duty...

Regime 42: import clearance with deferred VAT

What customs regime 42 is, when to use it and how it supports consolidation from Czechia, Slovakia, Austria...

Import from the UK to Poland, how it works

How importing goods from the United Kingdom to Poland works: EU import documents, import clearance and the...