- Original Poster
- #1
I hope someone can give me some guidance on something that I just can’t find the answer to on the web regarding importer of record/consignee from US to UK.
Company A is based in the US and is UK VAT registered. They ship goods to Company B based in the UK, though not on a regular basis.
Company A has agreed to incoterms DDP with company B, so will pay all import VAT and Duty as they are able to claim this back via their quarterly VAT returns.
When completing the commercial invoice, who should be detailed as the consignee? The goods have been sold to company B so they are the legal owners but we need to make sure that the Customs import entry on the C88 (Box 8) has company’s A VAT number for the C79 certificate to be issued correctly.
Can someone advise the correct way for preparing the commercial invoice? At the moment company B are detailed as the receiver/consignee and in a separate box it is noted that company A is to be the importer of record along with their UK VAT number and instructions to enter the VAT against this number, but I’m just not sure if this is the correct way. Yes, the entries are made correctly by Customs but I’m not sure this would happen if we weren’t calling them in advance to give them a heads up and constantly checking with them. Too messy to sort out if left to chance.
BTW, company B do still get invoiced with VAT, it’s just the import VAT that is handled this way and I wish they would adopt DAP, but it’s not my call.
Thank you in advance.
Company A is based in the US and is UK VAT registered. They ship goods to Company B based in the UK, though not on a regular basis.
Company A has agreed to incoterms DDP with company B, so will pay all import VAT and Duty as they are able to claim this back via their quarterly VAT returns.
When completing the commercial invoice, who should be detailed as the consignee? The goods have been sold to company B so they are the legal owners but we need to make sure that the Customs import entry on the C88 (Box 8) has company’s A VAT number for the C79 certificate to be issued correctly.
Can someone advise the correct way for preparing the commercial invoice? At the moment company B are detailed as the receiver/consignee and in a separate box it is noted that company A is to be the importer of record along with their UK VAT number and instructions to enter the VAT against this number, but I’m just not sure if this is the correct way. Yes, the entries are made correctly by Customs but I’m not sure this would happen if we weren’t calling them in advance to give them a heads up and constantly checking with them. Too messy to sort out if left to chance.
BTW, company B do still get invoiced with VAT, it’s just the import VAT that is handled this way and I wish they would adopt DAP, but it’s not my call.
Thank you in advance.
