Customs Procedures

Yes. You should submit corrected data via the on line system, as described in paragraph 6.3 of the Intrastat General Guide (Notice 60). Use the on line amendment form at https://www.uktradeinfo.com/Intrastat/ElectronicSubmission/OnlineAmendments/Pages/OnlineAmendmentsForm.aspx 

NB: You only need to submit a correction if the value of the error exceeds the thresholds shown in paragraph 6.3 of Notice 60.

Net mass must always be declared on customs entries, including the EU Intrastat reports. It may seem a pointless exercise, but don’t forget that for some commodities, net mass is a far more relevant measure than value. Value can depend on commercial pressures and can fluctuate wildly, whereas the weight of goods generally remains constant.

Yes Totally!! But… remember, whilst technology specialists may be able to describe goods in their terms, the classification of goods for import and export follows fairly precise rules in the UK Integrated Tariff. Whilst taking the advice of technologists, you should always consult the chapter and section notes in the Tariff and any of the number of guides to assist in classifying particular types of goods. Ultimately, the Harmonised System (HS) Explanatory Notes should be consulted. If you are still uncertain, get in touch with the Tariff Classification Team via E-Mail – classification.enquiries@hmrc.gsi.gov.uk

I’m afraid you can’t issue an EUR preference document unless the goods are physically in an EC member state. This is because of the “direct transport” rule. The EUR1 Form would, if you could issue it, allow the Mexican’s to import the goods at a lower customs duty rate. If they ask for a NAFTA (North America Free Trade Agreement) Certificate instead – you can’t do this either because the NAFTA rules says the goods must be manufactured in USA, Canada or Mexico. I’m afraid they are stuck with importing it as a standard supply and pay the customs duties and taxes. If this is a lot of money then you could consider shipping the units to the UK first and then sending them to Mexico.

Yes!! Any import with incorrect value shown on the senders’ paperwork can be amended. You must make a written declaration of correct value on your letterhead to HMRC via the freight forwarder. You must be able to justify the change in value. This is important for both higher and lower values. You can use IPR as you mentioned to suspend the duty/vat, but only the correct amount of duty/vat based upon the correct value of landed goods. Another alternative would be Returned Goods Relief (RGR) if items were exported in the last 3 years and have returned unchanged, other than them not working

Willis Hawley (congressman from Oregon) and Reed Smoot (senator from Utah) were responsible for the Tariff Act of 1930 which some economists believe helped to make the 1930’s depression what it was. The Act increased nearly 900 American Import Duties in a display of American protectionism

They are very different indeed. Arm’s length trading is an expression used in relation to the GATT Valuation rules. It is used as an expression in section 30.1 of Customs notice 252 which is the section that explains how to demonstrate that you do not get a reduced price on the goods you are valuing for customs purposes at import if you are related (in the business sense) to the party who has consigned the goods to you from overseas. ‘Distance selling’ on the other hand is a term used to describe supplies of goods from one Member State to a person in another Member State where:

The customer is not registered for VAT and

The supplier is responsible for delivery of the goods

The recipients of distance sales will mainly be private individuals. The rules are intended to transfer the place of supply to the Member State in which the customer receives the goods. The rules are intended to combat distortion of trade and unfair competition because of the lack of harmonization of VAT rates across the EU