International Trade. Business Advice Open Day
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- Julie Jacobs
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1 An Introduction to International Trade Business advice open day 2010
2 International Trade By the end of this session you will know The basics to International Trade Understand the basic requirements Some of the importance aspects of a declaration How the Customs Import Value is calculated Ways to save time and money Future developments Where to get further help and information. Business Advice Open Day
3 What we mean by International Trade Imports from non- European Union Countries (EU) Exports to non- E U Countries. Business Advice Open Day
4 The Countries of the EU Austria Belgium Denmark Finland France Germany Greece Eire Italy Luxembourg Netherlands Bulgaria Portugal Spain Sweden UK Cyprus Czech Rep. Romania Estonia Hungary Latvia Lithuania Malta Poland Slovenia Slovakia Business Advice Open Day
5 Import / Export: basic requirements All commercial goods must be declared. This declaration is known as an entry. Imports and Export entries can be made electronically or manual using the Single Administrative Document (SAD)/C88 Simplified procedures are available for both imports and exports. Some important elements of the declaration are: Commodity Code Customs Procedure Code (CPC) Valuation for Import Charges. Business Advice Open Day
6 Commodity Code Is an 8 or 10 digit number Sometimes referred to as: Classification Code Harmonised Code Tariff Code or Tariff Number Comcode The Code goes in Box 33 of the import/export entry form C88. Business Advice Open Day
7 Why must the Commodity Code be correct? To ensure that the correct custom charges are paid To provide accurate trade statistics To help establish if the goods need an export or import licence To identify goods with special import or export arrangements The process of finding the right code is called.. Notice 600. Classification Business Advice Open Day
8 Customs Procedure Code (CPC) Is a seven digit numerical code It tells Customs what is happening to the goods For example: Goods temporarily imported for repair; Goods temporarily exported for processing Goods imported into the EU and staying there ( home use ) The Code goes in Box 37 of the import/export entry form. (C88/SAD) Business Advice Open Day
9 The Tariff Consists of Three Volumes Volume 1 Background information on importing and exporting Volume 2 Product descriptions and commodity codes Import duty rates (including preferences) Special provisions Volume 3 Import /Export procedures How to complete the declaration Tables and miscellaneous codes (including CPC Codes). Business Advice Open Day
10 The Customs Import Value It is a legal requirement to give a value of importation for Customs purposes. Cost of Items Insurance Freight charges to the EU = C.I.F. value Notices 251 and 252 Business Advice Open Day
11 What taxes might be incurred at import? Customs Duty (usually based on value) Anti-dumping Duty (usually based on value) Excise Duty (usually based on units of quantity) Common Agricultural Policy (CAP) charges/levies (usually based on units of quantity) Import VAT (based on value). Business Advice Open Day
12 How typical charges are calculated? (Where customs duty rate is 5% and no additional import charges other than VAT apply) CIF value Customs duty: 1000 x 5% = Value for import VAT is CIF Value + duty amount: = Import VAT: 1050 x 17.5% = Total import charge is Customs Duty Import VAT = Business Advice Open Day
13 Ways to save time and money? This is an introduction to some of the duty-relief schemes which can save you time and possibly money. Most schemes will require authorisation The rules and/or conditions must be followed These schemes are: Customs Warehousing Inward Processing Relief (IPR) Outward Processing Relief (OPR) Samples Rejected Imports Import and Export Preference. Business Advice Open Day
14 Custom Warehousing Imported goods are delivered from air/sea port to a Customs approved premises without the payment of duty/vat Delays the time at which goods are classed as in the EU, charges are due when removed from the warehouse. If (re)exported from the EU, no duty or VAT to pay Can ease cash-flow and logistics where customer details are uncertain, or where imported goods will be needed at a future date. Notice 232 Business Advice Open Day
15 Inward Processing Relief (IPR) Outward Processing Relief (OPR) Inward Processing Relief Allows relief from import charges on goods from outside EU that are processed then re-exported Helps EU manufacturers compete in worlds markets Two Types of relief: Drawback and Suspension Notice 221 and 221A Outward Processing Relief Provides relief from import charges on goods previously exported for processing or repair then re-imported Import charges calculated on the added-value element of imported goods Notice 235 Business Advice Open Day
16 Import and Export Preference Using preferences allows you to import/export goods from/to qualifying countries at reduced, or even nil, rate of customs duty. Subject to goods meeting strict origin criteria Claims supported by EUR 1 Certificates, Invoice Declarations or, for imports GSP ( form A ) Certificates of Origins Notices 826, 827, 828, 829, 832 & 812 Business Advice Open Day
17 Other areas of interest? Rejected Imports Allows charges to be refunded on non-eu goods that are not in accordance with the contract 12 month time-limit Notice 266 Samples Must be declared using the correct commodity code Usually have to be defaced to be accepted as samples Limited quantities If required undamaged then full charges due Notice 367 Business Advice Open Day
18 Other areas of interest continued Merchandise in Baggage Merchandise in Baggage is any commercial consignment carried as hand-luggage or in baggage Notice 6 Temporary Admission e.g. Goods for either exhibition or testing. Notice 200 Business Advice Open Day
19 Shopping on the Internet Commercial and personal imports are liable to customs duties, VAT and excise duty. Customs duty charged where the amount is over 135 Import VAT charged if goods are over 18 UK excise duty is due on all alcohol and tobacco products Notice 143 Guide for International Post Users Information Leaflet: Shopping on the Internet. Business Advice Open Day
20 Future Developments in International Trade Authorised Economic Operator Economic Operator Registration and Identification Pre Arrival/Pre Departure Notification. EU Legislation New Modernised Customs Code UK International Trade Single Window Business Advice Open Day
21 Do you need more help? HMRC Website VAT, Customs and Excise helpline HMRC Advice Teams free presentations or book online Business Link Department for Business, Innovation & Skills Importing and Exporting Guide Breaking Down the Barriers Tariff Classification Advice Line UK trade info Business Advice Open Day
22 An Introduction to International Trade Business Advice Open Day
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