a customer wants to purchase some car parts in dubai the total will be £3000 plus £335 air freight i have never exported here before i take it i dont charge the vat but will I be charged any export or import duties ? also do i need any licences ?
The UK export of these goods to Dubai will require an export declaration to HMRC. You need to check your terms of sale and who is expected to pay for what! That thinking will also apply to the importation into Dubai. You may want to avoid being the party who pays for the import as that could be expensive. e.g. avoid terms such Delivered Duty Paid (DDP). Check with the party you are using for the airfreight if they are taking on the export declaration on your behalf. If they are they will need certain details of you to complete the export declaration as you will need to be declared as the export (consignor) to qualify for the zero rating of VAT for export that you can apply. I recommend if they do the entry for you, you get a copy for your records and proof of export. Check also if that cost is included in the airfreight fees or not! It might be extra.
Using our ‘Webdecs’ system you can submit these declarations yourself but would need to be registered on the Govt. Gateway and CHIEF first.
I hope that helps.
Dear Mr Connochie
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.
A more comprehensive guide to importing / exporting can be found on our website by selecting ‘Import and export’ from the home page and then scroll down to ‘Guide to importing and exporting: Breaking down the barriers’.
HM Revenue & Customs
Customs International Trade & Excise
Thank you for taking the time to respond to this question. Your advice and guidance is appreciated.