Trading internationally can be more complex and costly than trading within your domestic; traders need to seize opportunities to safeguard cash and reserves where possible.
HMRC offers a number of customs facilitations and simplifications to help alleviate the burden of import duty and VAT on traders’ cashflow and profits. Inward processing (IP) is a duty relief procedure that allows goods to be imported into the UK for processing or repair with suspension of import duties and VAT. Processed products i.e. finished products can either be re-exported or released into free circulation (sometimes at a reduced rate of duty), whilst repaired products can be re-exported.
Different authorisations exist depending on the volume and frequency of imported goods, or the turnaround time needed for processing or repair. There is a simplified procedure application (known as “Authorisation by Declaration”) for companies whose imports will not exceed 3 in a 12-month period and whose processing or repair can be concluded within 6 months. Making this import customs entry via the C88/SAD will work adequately for a lot of companies. However, as the business expands or volumes increase, it becomes easy to exceed these thresholds. At this point, companies need to apply to HMRC for Full Authorisation, and this can be more complex.
Global Trade Department has a 100% success rate of obtaining Full Authorisation for IP on behalf of clients. We work with clients to ensure that authorisation prerequisites are in place, and to understand their 3-year or 5-year forecasts (depended on commodity) for processing and/or repair, and importantly, that their internal processes are accurate and well mapped to withstand HMRC scrutiny.
Our Global Trade Manager programme bolsters your company’s efforts by managing your entire international trade function; once your revenues justify bringing on full-time staff.
GTD supports companies to resolve some of these issues and more.
Most customs issues arise from inaccurate and incomplete documentation, logistics problems, and regulatory non-compliance.
GTD conducts on-site, customs audits, exploring processes, systems and documentation, detecting areas of non-compliance and helping ensure you are maintaining the correct data and documentation, and importantly, for the requisite time.
Global Trade Department has a 100% success rate of obtaining Full Authorisation for IP on behalf of clients. We work with clients to ensure that authorisation prerequisites are in place, and to understand their 3-year or 5-year forecasts (depended on commodity) for processing and/or repair.
Global Trade Department frequently advises companies on the exact compliance requirements surrounding Outward Processing, especially in the case of ‘replacement goods’ using either the Standard Exchange System (SES) or the Prior-Export Equivalents (PEE) process. We also have an excellent awareness of the evidence a company needs to supply and have a 100% success rate in applying for Full Authorisation on behalf of clients.
Obtaining authorisation to operate a private customs warehouse is just one of several facilitations or simplifications offered to UK established companies by HMRC to help reduce the burden of import duty and VAT.
Global Trade Department has worked with several clients to help them achieve this standard, considered to be a form of trust or self-auditing by HMRC. We are familiar with the evidence companies must show to demonstrate excellent standards of tax and customs compliance, record keeping, financial solvency, competence and professional qualifications, and safety and security.
GTD has successfully obtained VAT registrations and EU EORI numbers in all of the major EU Member States, enabling B2C and B2B companies to appeal to a wider range of customers due to their perception of a much improved purchase and delivery experience. If you are looking to improve the EU customer experience through better management of VAT and offering Incoterms® DDP, get in touch.
Obtain an impartial, outside-in assessment of your current global trading processes and practices, with practical recommendations of how you can incorporate sustainability values and targets to meet future EU and global regulatory requirements and drive long-term growth.
Great Britain: Global Trade Department Ltd, Kingston House, Great Western Way, Swindon, Wilshire, SN5 8UB, Great Britain.
Global Trade Department Ltd is a company registered in England and Wales, Company no: 07000152. VAT no: GB994 7629 49
EU/Northern Ireland: Global Trade Department (NI) Ltd, Office 834, 92 Castle Street, Belfast, BT1 1HE, Northern Ireland.
Global Trade Department (NI) Ltd is a company registered in Northern Ireland, Company no: NI724330
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