Sample to be sent to Israel and returned, I have a commodity on sample and a customs duty value, customer is being asked by fedex to pay the duty vat to release item for delivery?
Is this correct?
It depends on the value of the sample. Usually very low value or of no commerial value sample are permitted to enter free of duty and VAT. Did you supply a free of charge invoice with the sample or state on the paperwork that goods were of no commercial value?
However if duty and VAT is paid this can be reclaimed when and if the goods are returned to the UK.
If you subsequently permanently export goods you are able to assist the importer in not paying duty by providing an EUR1 form.
If you contact me I will let you know how to go about that
Hope this helps
Information on the Customs requirements for exporting is given in HMRC Public Notice 275. All notices can be found on our website www.hmrc.gov.uk under Quick Links > Library > Official Statistics – Publications – Notices, Info Sheets & Other Reference Materials > Import, Export & International Trade. The Public Notices are in numerical order.
If the samples have no commercial value you the sender must write clearly on the package and its accompanying customs declaration:
“Samples of negligible value – relief claimed.”
If the package is not clearly marked or your freight agent not informed that these are sample of negligible value, the package may not be imported into Israel until your customer has paid the import charges.
I would suggest that you contact the Customs Authorities in Israel who may be able to assist you with this matter.
The samples may be returned to the UK using Returned Goods Relief (RGR). Information about RGR can be obtained from Public Notice 236 “Customs: Importing returned goods free of duty and tax” which can be found on our website www.hmrc.gov.uk under Quick Links > Library > Official Statistics – Publications – Notices, Info Sheets & Other Reference Materials > Import, Export & International Trade. The Public Notices are in numerical order.
HM Revenue & Customs
Customs International Trade & Excise