Application of cumulation

23 January 2020

We have received a customer request regarding a particular product we supply, and we are unsure on how to answer the query on whether cumulation applies to our product. The goods are being sold from the UK to our customer in Sweden. Could you please assist us with explaining the conditions in which this would apply and not?

Evidence of export from Fast Parcel Operators

17 January 2020

I have been told that I shouldn’t chase Fast Parcel Operators (FPOs) for evidence of export as they have a special agreement with HMRC and never receive any evidence goods have left the UK and I should just get the Proof of Delivery (POD) downloaded from their website. Is this correct?

Incoterms® and insurance cover for damage to premises

10 January 2020

We are selling to a UK customer using an Incoterms® 2010 Rule Carriage & Insurance Paid (CIP) to their premises. We contract for carriage with the haulier who delivers to the UK customer for us. We have had a recent incident where during delivery a binding brake on the delivery vehicle caused a small fire on one of the road barrel axles, the incident was easily dealt with and the fire was extinguished but I just wondered what would have happened if the fire had caused damage to the customer’s premises in addition to damaging/destroying the cargo? Would the damage to the premises be covered by the insurance we provide under CIP? Would the UK customer have a direct claim with the haulage company we’d chosen under their public liability insurance?

EU Free Trade Agreement with Singapore

3 January 2020

We understand that the EU Free Trade Agreement with Singapore came into place on the 21 November 2019. We import clothing made in Singapore so does this mean I can now import this at 0% duty rather than the 12% standard rate?

Anti-Dumping Duty applied to imports from China

20 December 2019

Our Sourcing team have asked me to identify if there is any way we can avoid paying Anti-Dumping Duty (ADD) on ceramic items packaged in gift boxes. I have checked the tariff classification for the goods; it is correct and it does incur the extra duty rate from China but one of our buyers is saying the ADD classification is different from normal rules of classification and the goods have an additional 4 digit number that specifies if ADD is applied or not. Am I safe to work on the basis that the ADD commodity classification is the same as standard duty rules and tell them the extra 23.4% applies to all shipments from China?

Most Favoured Nation duty rate

13 December 2019

When exporting from the UK today our goods incur the Most Favoured Nation (MFN) duty rate at import into our customers’ countries unless there is a preferential rate agreed under a trade arrangement with the EU. We understand that leaving the EU means the UK won’t get the EU preferential rate of duty but will the MFN rate remain the same for UK goods?

Invoice value for return of goods for warranty repair

4 November 2019

We have a warranty repair which we are sending back to India. I have produced a commercial invoice showing the original value of the product but noted in the instructions that this value is for customs purposes only and that it is a return after a free of charge/warranty repair. Our customer is saying that they want a commercial invoice for $200 as they will have to pay full duty on the original amount ($87,000) if I state that on the commercial invoice. Can you advise me as to how I should correctly do this please?

Paying duty on supplementary shipments on an invoice

18 October 2019

We have several machine tools shipping to Brazil from a bonded warehouse in Antwerp within the next month. We should be sending some retrofit kits along with them, which are already on the invoice, however these will need to follow along separately directly from Japan to Brazil. Could you advise how to avoid paying the duty on the kits twice? Do Brazil allow supplementary declarations to be made to reclaim over payments? Or is there a mechanism to pay in advance, and refer to the original invoice on the follow up movement?

Sharing an EORI number

11 October 2019

Is it possible for two separate legal entities to share an EORI number if they belong to the same VAT group?