I understand the logic that we need to pay the VAT and claim it back… but why do we need to pay import duties if the UK has a FTA?
Also - I have UK VAT, UK EORI and DE VAT. Do I need a DE EORI as well to send stock to a DE FC and if so - what is its purpose?
If you are sending stock from UK to DE then you are an importer, so you need an DE EORI to receive the goods and must declare both EORI at customs.
You will need a DE EORI if your FC is in Germany and you are exporting to a country outside of the EU. ie. You are an exporter.
FTA only means there is a relaxation of barriers on trade between GB (not NI) and EU and so you do not pay tariffs on trading most items. Eg. You still pay tariff in trading arms, petroleum etc. You still need to pay import VAT to whichever country you are importing to.
For applying please use form 0870a_en („Participant Master Data“, September 2019 version). The application must bear an official signature and be sent, accompanied by the necessary documents (note the information in the completion instructions), to „Stammdatenmanagement“ in Dresden, for example by fax to:
+49 351 44834 444 or
+49 351 44834 442
or by e-mail to: antrag.eori@zoll.de
If the import / export declaration is made in Germany, the German customs office will not demand an EORI number when you prove that you have applied for the EORI number. For this purpose, please give a copy of the application and confirmation of receipt to your representative (customs agent/agency or a freight company).
The form and more information on the application procedure can be found here:
https://www.zoll.de/EN/Businesses/Movement-of-goods/Import/Duties-and-taxes/EORI-number/Requesting-EORI-number-amending-operator-particulars/requesting-eori-number-amending-operator-particulars.html
As far as this answer contains legal statements, the information can only be given to the best of our knowledge and does not establish any legal claims.
If this is the case, why use Amazon VAT services? Better to work with someone who can do the work for you AND give the appropriate advice which they can be held accountable for
It’s a separate site for EORI applications which uses Elster verification. The link is below. You log in through google and it will translate for you. If you see log in through Magpie as the option, this is the same as Elster. Hope this helps.
https://www.zoll-portal.de/bug-frontend-idpp/startseite/MID00_01_Startseite_BenutzerAnmelden.xhtml
Hi Paul,
So as I understand it we can claim the VAT back through the DE VAT Registration for imports. How about the Duty (When we know what they are) how do we initially pay the import duties and VAT? Many Thanks.
That’s what we’re assuming too. We have an account with UPS and can select that our account pays the VAT and Duties. Al fun!
Thanks a million
I just tried and received a message that I have to register the method to logon with Elster. It logs in fine its just when it gets passed back to the Zoll site. Did you have any problems like that?
Thank you
I did send my round in circles a couple of times. Try using a different browser and maybe keep refreshing. It loaded eventually.
Thanks - I applied the DE EORI now and at the same time I asked for an Italian one… but was told that a 3rd country is only allowed one EU EORI and I must use the DE one when transacting with the other member states. Does that sound correct?
If your goods do not originate in the UK, e.g. they are made in China then the FTA does not apply. The FTA is only for goods made etc in the UK.
You only need 1 EU EORI. Don’t matter which EU country. Most use Germany because that is where their FC is and most have DE VAT registered.
but why do we need to pay import duties if the UK has a FTA?
We do have an FTA but tariffs are applied according to the Rule of Origin (ROO). If 40% or more of the products’ content is made in the UK or another EU country then it will qualify for zero tariffs. If not, there will be a tariff associated with it. For example - if you sell sugar packaged and refined in the UK but 60% of raw material is imported from another country which in this case would be the Caribbean then your sugar will be liable for tariffs when exported to EU.
Most sellers sell items made in China - these will also be liable for tariffs. But, say you exported toys that are either manufactured in the UK or EU then they would attract zero tariffs.
mm - but if we have already paid the chinese import duties during the transition period would you have to pay them again when sending to the EU? and if so - can you then claim said duties back from HMRC when exporting?
Yes you have to pay these duties again. This is why it’s best to import it directly to EU rather than via UK. Will save you shipping b costs too but you need to be confident that goods delivered directly to Amazon is in best state.
I don’t think you can claim back the custom duties.
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