Brexit implications for small shipments and samples

Brexit Implications

Since 1st January 2021 we may still be eligible for duty relief for commercial samples into GB. This is dependent on several factors, for more information see link below  to HMRC website.

We make this clear on our  profoma invoice invoice, goods are samples not for sales, but they should have a value included. Customs and Revenue advise all goods have a value, it may be we do not charge or receive a payment but there is still a value of the goods.      

https://www.gov.uk/guidance/pay-no-import-duty-and-vat-on-importing-commercial-samples   

 

If we’re exporting commercial samples from countries outside the UK, you may be able to claim relief from Customs Duty and VAT.

You can get relief if you’re a commercial entity within the UK. We need uour VAT number.

Exported solely with the intention of obtaining future orders for the type of goods they represent.

As supplier we must identify our goods as commercial samples.
we use the following method : Label our goods with the term ‘commercial sample’ using a permanent indelible pen.

and we include in the pro forma invoice GOODS ARE SAMPLES AND HAVE NO COMMERCIAL VALUE

 

Small shipments under 135 GBP

Sometimes we need to ship a partial and this can be less than 135GBP, however the total order is higher. It  can be done under the ‘reverse charge method’  the Commercial invoice should cover all of the goods being shipped, we cannot spilt the invoice value over several shipments. Each one is moved internationally and treated as such. Based on this, if we send a partial shipment it is the value of this individual shipment which needs to be declared. The reverse charge method is for goods under 135 GBP where there is a UK VAT registered receiver who is willing to pay for the VAT element.

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