Import duty from EU (Estonia) to the UK
Could you please advise me what duty I would need to pay to import scarves from European Union (Estonia) to the UK and from Russia to the UK.
Thank you for your help!
If the scarves are actually made in Estonia or any other EU country from materials that are ‘in free circulation’ then there is no import duty payable.
‘Free circulation’ means that any of the materials used that originated outside the EU have been fully imported to the EU by paying import duty and tax at the time of import.
If you are buying from a tax registered company and your company is also tax registered the seller should not charge you VAT on your purchase but you will need to account for VAT in your company accounts and present intrastat reports (subject to annual thresholds).
If you are not buying from a tax registered company or you are not tax registered in UK then you should be charged Estonian VAT on the invoice of purchase.
To decide how much import duty you will pay when importing items from Russia you need to assign a customs tariff code to your items – see https://www.gov.uk/trade-tariff/headings/6214?country=&day=19&month=1&year=2014
The import duty will be 8% based on the goods value calculated according to customs rules, plus the freight plus the insurance premium.
In both cases you need to ensure that the documents that accompany the shipment clearly state the fabric composition.