No import duty / VAT charged on item received early Dec (DHL / USA)

Discussion in 'International Business' started by jimbof, Jan 10, 2021.

  1. jimbof

    jimbof UKBF Regular Free Member

    302 66
    Business ordered something substantial from the US recently - a few grand - and as yet not received and import VAT / duty paperwork. Was beginning of Dec it was received. They're usually all over this as DHL like to charge you for the privilege of sorting it out, so am a bit surprised.

    What's the best way forward - through DHL or HMRC?

    In the scheme of things it doesn't amount to anything to me as I'm VAT registered and it will mostly be VAT, so it's more or neutral on the balance sheet.
    Posted: Jan 10, 2021 By: jimbof Member since: Apr 10, 2020
  2. 2JP

    2JP UKBF Contributor Free Member

    96 8
    On HMRC, lookup 'accounting for import VAT' and 'postponed VAT accounting'. You said you received it in Dec but with the chaos at the moment someone VAT registered might adopt it early by accident. As to your question, HMRC trumps DHL, but good luck getting a straight answer and with the on-hold.

    Theoretically, you should ensure that DHL declared the import correctly by asking for a copy of the import declaration (C88 and E2(?)). Then good luck finding the HMRC web page on how to interpret that. Hint: search for "imports and community transport inwards".
    Posted: Jan 11, 2021 By: 2JP Member since: Dec 10, 2017
  3. jimbof

    jimbof UKBF Regular Free Member

    302 66
    Thanks - I'll get onto DHL with the waybill number and see what they've done. As luck would have it it's the single largest transaction I've had, so I don't really want it not being in order in the case of a VAT investigation to no actual benefit to me (given it will mostly be offset against output VAT).
    Posted: Jan 11, 2021 By: jimbof Member since: Apr 10, 2020
  4. jimbof

    jimbof UKBF Regular Free Member

    302 66
    In an unexpected twist; DHL claim this package was sent with the import duties and taxes paid by the sender! Highly unusual - this supplier are very adamant that duties are the responsibility of the purchaser and will be collected before delivery.
    Someone's dropped a ball here somewhere it seems. I'm wondering what proof I need collect that this item has actually had the VAT paid (albeit not by me). At the moment all I have is an email from DHL with this stated.
    Posted: Jan 15, 2021 By: jimbof Member since: Apr 10, 2020