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?

Incoterms® Rule Delivered at Place (DAP) Buyer’s Premises

4 October 2019

We are currently working through a tender from the Republic of Ireland for equipment shipped directly from our manufacturing company in the USA. The Incoterms® Rule requested is Delivered at Place (DAP) Buyer’s Premises. Please could you clarify if the buyer can be the importer of record under DAP terms? Also if we have to deliver to the buyer’s premises will we have to be the importer and how will that affect the payment of VAT?

Responsibility to arrange customs export declaration for FCA shipping terms

27 September 2019

We have been advised via our broker that one of our shipments, destined for Russia, has not had the customs export declaration completed before leaving the UK. We have recently moved to FCA shipping terms — Free Carrier — and assumed the broker, who was chosen by our customer, would complete the declaration on our behalf. The broker said that we should have done this declaration before giving them the freight and that the shipment will have to be returned to the UK as it cannot leave the EU (Poland) without an export declaration completed in the UK. What can we do to sort this out?