Customs Charges Products bought online and made in the UK, from the UK

FiolaF · 29-12-2021 9:10am #1

I bought a handbuilt bike from a builder in the UK a few months ago, online and although I had budgeted the VAT I'm being lumped with an additional customs duty charge (estimated) by the courier.

Am I correct that products purchased online, that are made in the UK, are exempt from Customs charges and should I contest this charge?

Any experience out there appreciated!

silver2020 · 29-12-2021 9:13am

Does it depend on where the components are from?

I read something about this before.

Found it

If imported materials are not ‘sufficiently worked or processed’ in the UK, the origin of the goods will be the country or territory where they were last ‘sufficiently worked or processed’.

So it will depend on how much work was done in the UK. If it was just assembly of different parts, it probably attracts duty

Caranica · 29-12-2021 9:17am

Everything coming from outside the EU is subject to customs duty (once the value including delivery is over €150) and VAT (irrespective of value, very limited exceptions). I'm guessing the value of the bike is well in excess of the duty exemption.

https://www.revenue.ie/en/importing-vehicles-duty-free-allowances/buying-of-goods-online-for-personal-use/buying-goods-from-outside-the-eu.aspx

Atlantic Dawn · 29-12-2021 10:29am

If shipper hasn't filled in the required customs documentation then it will be estimated, normally at the higher end if what it should be.

silver2020 · 29-12-2021 6:48pm

https://www.boards.ie/discussion/comment/118385041#Comment_118385041

Incorrect.

There are many countries that the EU has agreement for duty exemption.

And there are also many goods that have duty exemption.

Goods manufactured in the UK and the manufacturing process adding substantial value would see no duty being due.

But taric code and country of origin must be declared and be presented to customs for the exemption to be validated.

29-12-2021 7:14pm

https://www.boards.ie/discussion/comment/118387132#Comment_118387132

The revenue seems to disagree, stating all goods purchased from the UK (except NI) will be liable for customs duty.

silver2020 · 30-12-2021 10:00pm

https://www.boards.ie/discussion/comment/118387268#Comment_118387268

I suggest you read up on the EU / UK free trade agreement.

Hint in the word "free"

But I'm guessing that as in another thread you do not understand what you are talking about and "guessing" again.

Certainly if goods come from the UK and are made in a third party country - eg a TV made in China, it is liable for duty as the country of origin is China

But if goods are made in the UK and the production process adds significant value, the country of Origin is UK and no customs duty applies (exclusions of alcohol, tobacco and fuel)

Here's the revenue link.

https://www.revenue.ie/en/customs-traders-and-agents/brexit/information-for-businesses/implications-eu-uk-trade-agreement/origin-of-goods-and-tariffs.aspx

FiolaF · 31-12-2021 9:32am

I've called both revenue and the port now and both say that the customs duty shouldn't be applied in this case, but I need to follow up with the courier and contest that charge which I will do today as they estimate the Duty and VAT. Providing a taric code should help in this case. I'll keep you updated.