Category: Usługi

What is import duty? Import duty is a tax imposed on goods brought into the country from abroad. Customs duty is usually based on the customs value of the goods and is calculated according to this value. Most goods are taxed in this way, although other criteria are sometimes used, such as weight, dimensions, quantity, or other factors. For example, flour is taxed by weight, and clocks by quantity. Depending on the classification of the goods and whether they have preferential origin, different types of duties may apply.

What is UK import VAT? Importers are required to pay VAT on goods imported from outside the customs area on the same basis as on goods within the UK. The VAT rate is determined by the commodity code and calculated based on the customs value. VAT will also be charged on shipping and insurance costs.

T1 and T2 transit documents

What is a T1 document?

A T1 document facilitates the movement of goods across borders without requiring immediate import clearance. It enables businesses to delay paying import duties and VAT until goods reach their destination.

Since Brexit, the use of T1 forms has increased, making them essential for shipments that continue beyond initial EU entry points, such as France or other European Union sea borders.

The T1 form tracks and monitors goods originating from outside the European Union that have not yet been cleared for free circulation. It ensures compliance during transit until the goods undergo customs clearance.

What is a T2 document?

In contrast, a T2 form is required for goods that are already in free circulation within the EU and are being transported to or through non-EU countries, including places like Iceland, the United Kingdom, Liechtenstein, Macedonia, Norway, Switzerland, and Turkey. T2 document supports the seamless movement of these goods while maintaining compliance with customs regulations.

Businesses can transfer goods between customs warehouses during transit until they officially release them into free circulation. The process of issuing a T2 transit document is complex and demands a special permit, expert knowledge, and an indemnity bond. CCA Customs Clearance Agency possesses all the necessary resources to assist with this intricate process, ensuring compliance and efficiency in the transport of goods.

Documents required to create T1 document

To create the T1 transit document, please provide us with the following information and documents:

• • Commercial Invoice
  • Information such as the consignor, consignee
  • Packing list
  • Description of Goods: Including commodity codes (HS codes), origin, and customs value
  • Master Bill of Lading or Transport Document
  • Customs Export Declaration (if applicable)
  • EORI number of the recipient of the goods
  • Customs office of departure
  • Customs office of the destination
  • Prior customs procedure
  • Arrival notice at the customs warehouse
  • Vehicle and Driver Details (for road transport): Information about the transport vehicle and driver.

Deadline for Closing the T1 Customs Form

Once activated, the T1 document must close within 1-3 weeks. After this period, customs authorities will start recovering outstanding duties and VAT from your customs broker.

Timeliness is vital when it comes to clearing transit documents. It is your responsibility to ensure that these documents are processed within the required timeframe. Delays in clearance can lead to complications and potential financial repercussions.

Contact Us!

If you have any uncertainties or require further assistance regarding transit documents, we encourage you to contact us.

Before registering an imported vehicle with the DVLA, you must clear the car through customs and obtain vehicle approval. For the V55/5 application, you need to submit customs clearances and identity documents to the DVLA. You must also pay the vehicle tax before approval.

To report your car to HMRC, we need the following documents from you:

• Commercial invoice or vehicle valuation
• Vehicle Log Book
• Vehicle Identification Number (VIN)
• Vehicle Arrival Notification form (NOVA)

When to register a vehicle imported into the UK?
To use the vehicle in the UK, it must be approved as roadworthy by the DVLA. Once approved, the DVLA will issue a V5C vehicle log book, after which you can tax and drive your imported car on UK roads. Your car should not be used in the UK before this time.

Customs duty and VAT on vehicle imports to the UK

Unless you are importing vehicles as part of a transfer of residence, temporary import, or re-export, you are required to pay customs duty and VAT. Additional documentation will be required for temporary imports or re-exports.

• Re-export: Requires proof of export, including commercial documents and an export declaration.
• Temporary import: Requires submitting form C110 to declare that the vehicle will be only temporarily in the UK.