Tariffs & Documentation on export of Broadcast equipment to Brazil

Question

I have had an enquiry regarding the export of Broadcast equipment to Brazil and then re-import to the U.K. I would like to find out where I can get information on all the tariffs, duties and requisite documentation.

Answer

The best place to get tariffs and duties for overseas markets is on the Europa Market Access Database at http://madb.europa.eu (and no I haven’t forgotten the www – it isn’t needed). Click on Applied Tariffs Database, select Brazil and then enter the first 4-digits of the commodity code. This will give you the tariff page for those goods into Brazil.

If you are temporarily exporting to Brazil you must set up or have set up by the Brazilian company a Temporary Import Bond or you will lose the duty and taxes you pay (which could be 35-90% of the value of the goods depending on the tariff). The temporary export from the UK is ok as you can claim Return Goods Relief (RGR) when the goods come back into the UK (as long as they are not outside of the country for longer than 3 years and have not undergone a processes overseas).

If you need further help contact us on info@strongandherd.co.uk or visit our website http://www.strongandherd.co.uk/category/business-support-packages/

Answer

Dear Kieran,

Are you exporting the goods or just temporarily using them in Brazil? Also, is this a one off or are you likely to be regulalrly trading with Brazil? Latly, do you have a Customs authorisation in the UK (i.e. a Duty Deferement account)?

Kind regards

Damon

Answer

For the temporary export and use of goods outside the EU and their return to the EU an ATA carnet could be used. The ATA carnet is an international Customs document that can be used in different countries around the world to cover temporary use of goods without payment of Customs charges.

Further information can be obtained from HMRC Public Notice 104 “ATA and CPD Carnets”. A copy of this notice can be found in 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
www.hmrc.gov.uk/contactus

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