Exporting a military specification product from the USA

10 August 2018

My company has sourced a military specification product from the USA to be incorporated into a defence product that will be exported from the UK to a destination outside the EU; the US supplier has obtained a US re-export licence to cover the movement from the UK. Does this mean that we do not have to obtain UK approval in the form of an export licence?

Fiscal trading laws for foreign companies providing services in Switzerland — what has changed?

10 August 2018

My company is taking over the service contracts of a German distributor for Switzerland. We have been informed that fiscal trading laws changed in January 2018 for foreign companies providing services in Switzerland. It appears that we are required to have a fiscal presence in Switzerland with a Swiss tax code. How can we find out more information or do you know of any other UK companies that are providing a service in the country and invoicing from the UK?

Brexit and EU trade agreements

6 August 2018

As a UK business, we have decided to carry on business as usual regardless of Brexit. However, we have recently become aware of an EU-issued document for “stakeholders” that says that once the UK leaves the EU then UK origin goods will no longer be classed as EU origin under EU trade agreements. We depend on preferential trade agreements to ensure our exports are competitive against our (mainly) US competitors. Is this political posturing or based in any fact?

Inward Processing Relief: goods covered by a tariff quota relief of customs duty

27 July 2018

My company is authorised to use Inward Processing Relief (IPR) and some of the goods we trade remain in the UK/EU. When this happens, we amend the IPR entry to “home use” but as the goods are also covered by a tariff quota (TQ) relief of customs duty we make the amendment when the TQ is available. Now we are in the process of renewing our IPR authorisation, we want to ensure we are following the correct procedure as we have been asked by HM Revenue & Customs (HMRC) to complete a compliance questionnaire before our new application will be processed. Can you advise?

CETA: is it possible to send second-hand goods bought from a UK company back to Canada for repair?

26 July 2018

We bought some three-year-old second-hand goods from a UK company. We need to send them for repair and our UK supplier has instructed us to send them to its office in Canada. Can we send the goods to Canada under the Comprehensive Economic and Trade Agreement (CETA) and receive them back after repair under this agreement? I believe this is quite straightforward as long as we have a Registered Exporter (REX) number from HMRC.

Shipping goods over the value of £240 to the Channel Islands

19 July 2018

We are currently changing our freight providers and have been advised by the new company that duty is applicable on goods being shipped from the UK to the Channel Islands over the value of £240. Our goods would encompass product ranges of coffee, coffee machines, bites (biscuits, chocolates and sugar) and accessories (china, glass, cutlery, display boxes, etc). Please could you advise us on this and also how do we handle VAT?