Temporary export of goods to EU

Debs Toohey

Free Member
Business Listing
May 30, 2024
14
0
Moffat, Scotland
simmonsbilt.com
Hi, I intend to ship samples to a retailer in Germany to have in store on a sale or return basis and wanted any advice on how to go about this, I use UPS to ship goods and I have tired using an ATA carent previoulsy however as I am not accompanying the goods it was a nightmare. I see on HMRC website that you can do a temporary export list and tired that previously only for the samples to get stuck in customs. The retailer is holding an event for around 2 weeks which the jackets are needed for and it could be that all come back or only some.
 

Customs Geek

Free Member
  • Oct 27, 2022
    402
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    Midlands
    Hi, I intend to ship samples to a retailer in Germany to have in store on a sale or return basis and wanted any advice on how to go about this, I use UPS to ship goods and I have tired using an ATA carent previoulsy however as I am not accompanying the goods it was a nightmare. I see on HMRC website that you can do a temporary export list and tired that previously only for the samples to get stuck in customs. The retailer is holding an event for around 2 weeks which the jackets are needed for and it could be that all come back or only some.
    Hi

    The duplicate list for temporary export only covers the UK side not the EU side where it may not be recognised. It is also only really suitable if you are travelling with the goods yourself. You have to remember for goods going to the EU and return there are 4 customs declarations out and in both ways so you have to meet both countries customs rules.
    On the UK side you don’t necessarily need to do anything special on the way out but will need to claim returned goods relief on the way back into the UK. Keep the proof of export to prove entitlement.

    Whilst a carnet should work as both export and import both ways, all the goods must be returned so not really suitable for sale or return.

    If you have sale or return and use temporary admission into Germany , that’s ok for goods that will leave Germany but you are likely to need a second import entry known as a diversion entry to change the declaration from a temporary import to a permanent import. You / your customer are also likely going to need to pay a deposit of of the duty due.
     
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    Debs Toohey

    Free Member
    Business Listing
    May 30, 2024
    14
    0
    Moffat, Scotland
    simmonsbilt.com
    Hi

    The duplicate list for temporary export only covers the UK side not the EU side where it may not be recognised. It is also only really suitable if you are travelling with the goods yourself. You have to remember for goods going to the EU and return there are 4 customs declarations out and in both ways so you have to meet both countries customs rules.
    On the UK side you don’t necessarily need to do anything special on the way out but will need to claim returned goods relief on the way back into the UK. Keep the proof of export to prove entitlement.

    Whilst a carnet should work as both export and import both ways, all the goods must be returned so not really suitable for sale or return.

    If you have sale or return and use temporary admission into Germany , that’s ok for goods that will leave Germany but you are likely to need a second import entry known as a diversion entry to change the declaration from a temporary import to a permanent import. You / your customer are also likely going to need to pay a deposit of of the duty due.
    Thank you Customs Geek, that makes sense, I do have my own DDA account, have authorised exporter status and am registered to use CDS so my thoughts are to ship the goods DDP to the retailer and when the retailer confirms exactly what is to be returned I will arrange the return using original export tracking number with the commercial invoices updated to reflect any changes. As you say, both leaving the UK and returning to the UK are not to difficult to manage, it is the German side of things that is not and as you kindly already helped me on my other post about reclaiming duty paid in Germany you can see that this is an ongoing issue for which I am trying to work out the most efficient way whilst remaining fully compliant in all export/import procedures
     
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    Customs Geek

    Free Member
  • Oct 27, 2022
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    Midlands
    Thank you Makimsunil@gma, I use UPS and make the declarations on there paperless commercial invoices. I am registered on CDS so once I have booked the goods out should I also make a declaration there and use CPC code 23 00 00?
    UPS will have their own declaration software to declare through CDS based on the information you provide them. They will also make the declarations on the German system ATLAS. The problem with using any of the fast parcel operators is they use highly automated systems and have been given simplified methods of declaration for standard imports and exports. When you ask them to do something different they often don’t follow the instructions properly.

    There’s no need to declare again if using a fast parcel operator.
    When you say you are registered on CDS do you mean you are using the
    Make and Manage an Export Declaration Online’ service or you have the software to make a customs declaration?
    Whilst there is a self service for export HMRC are still working on a method of self declaring for import. I am not aware there is any means of self declaration for import yet.
     
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    Debs Toohey

    Free Member
    Business Listing
    May 30, 2024
    14
    0
    Moffat, Scotland
    simmonsbilt.com
    UPS will have their own declaration software to declare through CDS based on the information you provide them. They will also make the declarations on the German system ATLAS. The problem with using any of the fast parcel operators is they use highly automated systems and have been given simplified methods of declaration for standard imports and exports. When you ask them to do something different they often don’t follow the instructions properly.

    There’s no need to declare again if using a fast parcel operator.
    When you say you are registered on CDS do you mean you are using the
    Make and Manage an Export Declaration Online’ service or you have the software to make a customs declaration?
    Whilst there is a self service for export HMRC are still working on a method of self declaring for import. I am not aware there is any means of self declaration for import yet.
    I am registered to use CDS for imports and exports but have not actually used it to make any declaration because with everything being automated via UPS the handle the clearance or landing process for me. I have started to pre-empt any unusual import or export by contacting the local UPS depot in advance which helped get a return for repair item back without any special requests for further information.
     
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    Debs Toohey

    Free Member
    Business Listing
    May 30, 2024
    14
    0
    Moffat, Scotland
    simmonsbilt.com
    Registration on CDS doesn’t mean you can actually make declarations. Certainly for imports, specialist software is needed
    oh.... I see, thanks for pointing that out, I imagine I would have worked that out at the time making the declaration. Rather disappointed to learn this is the case, I was perhaps naively under the impression that was just what CDS was for.
     
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    Debs Toohey

    Free Member
    Business Listing
    May 30, 2024
    14
    0
    Moffat, Scotland
    simmonsbilt.com
    Hi
    CDS is the customs declaration system however the registration for most businesses is just to manage your financial statements. It includes getting your deferment statements , PVA or C79 statements for for VAT , managing authorisation of agents to use your DDA.
    The scope will widen eventually but they are not there yet.
    Thank Customs Geek, that makes me feel better because thats what I have been using it for to date x
     
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    makimsunil@gma

    Free Member
    May 31, 2024
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    oh.... I see, thanks for pointing that out, I imagine I would have worked that out at the time making the declaration. Rather disappointed to learn this is the case, I was perhaps naively under the impression that was just what CDS was for.
    if you would like to contact me on 07944441428 send a message I am able to complete import entries
     
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    sdob

    Free Member
    Business Listing
    Apr 11, 2024
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    www.onesila.com
    You're brave :). I hope the value of the experiment is worth the time and cost of figuring this out.
    If the jackets are made in the UK, there is probably little point since you will have preferential original (=0 duties)
     
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    Customs Geek

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  • Oct 27, 2022
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    You're brave :). I hope the value of the experiment is worth the time and cost of figuring this out.
    If the jackets are made in the UK, there is probably little point since you will have preferential original (=0 duties)
    Sorry but uk origin goods do not benefit from preferential duties when returned back to the UK. The TCA is not written in a way to permit it. It only allows duty free entry into the UK of EU origin goods.
    Goods being returned to the UK using returned goods relief is option for duty free entry.
    This is what the OP is suggesting.
     
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    sdob

    Free Member
    Business Listing
    Apr 11, 2024
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    www.onesila.com
    Sorry but uk origin goods do not benefit from preferential duties when returned back to the UK. The TCA is not written in a way to permit it. It only allows duty free entry into the UK of EU origin goods.
    Goods being returned to the UK using returned goods relief is option for duty free entry.
    This is what the OP is suggesting.
    Entirely right there is no return preferential origin. - thank you for the correction.
     
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