Something that I managed to do recently and thought I would share my results with the forum in case anyone else wants to try it was claiming back overpaid import VAT.
Moose and myself bought some items while at the Chicago Expo from Pinsound that were on offer but they didnt take any stock with them so they sent them out from France when they got back via UPS.
Once they were shipped I got the inevitable bill from UPS for the import VAT and their bastard charge for processing this but when I saw the details I thought the VAT was more than it should have been.
I requested the Import paper work from UPS as there was no way to download it from their site and they didnt include it on the box when delivered and from that I found that the declared value used when sent was the full value of the items and not the actual price paid with the discounts etc. , which was about $80 more.
With this information in hand I thought I would try getting a refund from HMRC for the additional amount paid, no chance of any refund from UPS for their charges though.
Turns out once you have all the information it was fairly easy to do. (This is based on my experience and more paperwork/work may be required for yours)
All of this was done online.
First you need a Government Gateway account, you might already have one of these, I did but cant remember what it was for, probably one of the old EHIC insurance cards or something, or even Covid declarations when travelling?
Once you have one of those you need to register for a EORI number which is free to do.
You will also need the the Couriers EORI number since they paid the import VAT initially, I had to contact UPS for this and got a reply in a few days.
You will need the Custom paperwork that you can get from the courier, this will have an MRN number on it that you need.
An invoice from the sender showing the amount paid including postage and items on it.
And finally a copy of the original amount paid in £ if you have that, I used Revolut so was able to get something from the app.
With all that to hand you can then go to the following site and start working through the process.
www.gov.uk
This took some working out on my side of what to put in where as it asked several times for and EORI number and you had to use the right one in the right place, the good thing was if you got it wrong it just said you cant claim so you can go back and try again.
When you click on the link and logon with your government gateway it will show you your EORI number if you've registered in case you dont have a copy of it to hand, or if not it possibly will get you to register for one.
The next page will have several options based on what your claiming for, including claiming for overpaid or claiming back returned goods etc, I chose the overpaid option.
Next you need to enter your MRN number.
Then you need to enter the Importers EORI number, which was UPS's one.
Next you need to enter the declarants EORI number, for me this was UPS's one again.
On the next page you can check the details of the import charges made and continue, assuming you've for the details correct.
You will then need to fill in your contact and address details.
On the following page you need to choose your reason for making a claim, on this I chose Incorrect Value.
Next you can fill in a comment box to say why you are making a claim.
On the next page you have an option of what you are claiming back, this time I only had the option for VAT as that was all that was paid.
Now you need to enter how much you want to claim back, at this point you can either,
I'm not 100% sure which legally you are allowed to use so I used what I paid initially, which worked out better than the exchange rate on the customs paperwork anyway, but if they can charge you on a different rate they an eye for an eye I say.
Next you need to choose who the refund goes to, choose Importer unless you want the refund to go to the courier.
Next enter your Bank Details for the refund to be paid to.
Now you need to add your supporting documentation, I added the invoice from the supplier using the Commerical Invoice option and a copy of my Revolut payment using the Other to show how much I paid in £.
Now you can check everything you've entered and finally click on Accept and Send.
Now you just have to wait for them to make a decision.
For me this took just over a week from submitting to getting a decision and then a few days for the refund to appear in my bank account after it was approved.
It wasnt a huge amount that I got back, but it was free to apply and its better in my (our) pockets than the taxmans.
Hopefully this guide can help someone else in future, but you also have 3 years to claim for overpayment and 1 year for rejected imports which I assume is returned goods.
Moose and myself bought some items while at the Chicago Expo from Pinsound that were on offer but they didnt take any stock with them so they sent them out from France when they got back via UPS.
Once they were shipped I got the inevitable bill from UPS for the import VAT and their bastard charge for processing this but when I saw the details I thought the VAT was more than it should have been.
I requested the Import paper work from UPS as there was no way to download it from their site and they didnt include it on the box when delivered and from that I found that the declared value used when sent was the full value of the items and not the actual price paid with the discounts etc. , which was about $80 more.
With this information in hand I thought I would try getting a refund from HMRC for the additional amount paid, no chance of any refund from UPS for their charges though.
Turns out once you have all the information it was fairly easy to do. (This is based on my experience and more paperwork/work may be required for yours)
All of this was done online.
First you need a Government Gateway account, you might already have one of these, I did but cant remember what it was for, probably one of the old EHIC insurance cards or something, or even Covid declarations when travelling?
Once you have one of those you need to register for a EORI number which is free to do.
You will also need the the Couriers EORI number since they paid the import VAT initially, I had to contact UPS for this and got a reply in a few days.
You will need the Custom paperwork that you can get from the courier, this will have an MRN number on it that you need.
An invoice from the sender showing the amount paid including postage and items on it.
And finally a copy of the original amount paid in £ if you have that, I used Revolut so was able to get something from the app.
With all that to hand you can then go to the following site and start working through the process.
How to claim a repayment of import duty and VAT if you've overpaid
Use the Customs Declaration Service or Customs Handling of Import and Export Freight online service, or form C285, depending on where you made your declaration.
This took some working out on my side of what to put in where as it asked several times for and EORI number and you had to use the right one in the right place, the good thing was if you got it wrong it just said you cant claim so you can go back and try again.
When you click on the link and logon with your government gateway it will show you your EORI number if you've registered in case you dont have a copy of it to hand, or if not it possibly will get you to register for one.
The next page will have several options based on what your claiming for, including claiming for overpaid or claiming back returned goods etc, I chose the overpaid option.
Next you need to enter your MRN number.
Then you need to enter the Importers EORI number, which was UPS's one.
Next you need to enter the declarants EORI number, for me this was UPS's one again.
On the next page you can check the details of the import charges made and continue, assuming you've for the details correct.
You will then need to fill in your contact and address details.
On the following page you need to choose your reason for making a claim, on this I chose Incorrect Value.
Next you can fill in a comment box to say why you are making a claim.
On the next page you have an option of what you are claiming back, this time I only had the option for VAT as that was all that was paid.
Now you need to enter how much you want to claim back, at this point you can either,
- work out from how much you paid originally in £ if you have proof how much you should have paid at the specific VAT rate, 20% in this case and then subtract that from what youve been charged, or
- calculate how much you should have paid using the exchange rate on the customs paperwork, this may end up being different if the exchange rate changed a lot.
I'm not 100% sure which legally you are allowed to use so I used what I paid initially, which worked out better than the exchange rate on the customs paperwork anyway, but if they can charge you on a different rate they an eye for an eye I say.
Next you need to choose who the refund goes to, choose Importer unless you want the refund to go to the courier.
Next enter your Bank Details for the refund to be paid to.
Now you need to add your supporting documentation, I added the invoice from the supplier using the Commerical Invoice option and a copy of my Revolut payment using the Other to show how much I paid in £.
Now you can check everything you've entered and finally click on Accept and Send.
Now you just have to wait for them to make a decision.
For me this took just over a week from submitting to getting a decision and then a few days for the refund to appear in my bank account after it was approved.
It wasnt a huge amount that I got back, but it was free to apply and its better in my (our) pockets than the taxmans.
Hopefully this guide can help someone else in future, but you also have 3 years to claim for overpayment and 1 year for rejected imports which I assume is returned goods.
