When shipping to GB from ROI, the following is required –
- HS Codes (or harmonisation codes or commodity codes) and Box 44 codes for the items you are shipping – available here in the Taric site
- Description of Goods
- Country of Origin
- Value of each line item
- Freight Charges if freight is being charged or 0 if no freight is being charged for
- Email and mobile number of the consignee
- EORI No
- UK EORI No. if the parcel is for a business consignee
The Brexit-ready DPD Shipping Solution prompts the shipper to include all the above relevant information.
When shipping, the simplest option is;
– collection of duty and VAT (where applicable) from the consignee before delivery.
– The shipper is responsible for ensuring that all of the customs information is completed and accurate etc.
– The consignee is responsible for any payment of VAT or Duty (if applicable).
The consignee will receive a comms from DPD UK via SMS and email advising them of what the VAT and duty payment due is (duty is dependent on the country of origin of the goods and value), and providing them with a secure link for payment. Goods will be held for 5 working days pending payment.
If your goods have a value (including cost, transport, insurance and handling charges) of €0-€150 (£135) or less, the shipment will be liable for VAT only, provided that the Country of Origin of the goods is within the EU.
Rather than requiring the consignee to pay the VAT, if the shipper wishes, they can register for VAT in the UK with HMRC (link here: https://www.gov.uk/guidance/register-for-vat) and pay the VAT for the shipment (and the consignee will not have to pay VAT).
If your goods have a value of more than €150 (or £135), the shipment will be liable for VAT and for duty.
If you are shipping to a UK business (rather than private consumer), and you have included the UK businesses VAT no in the data provided to DPD, the business will be charged VAT by HMRC directly (and won’t have to pay via a link sent by DPD). However, if duty is payable (i.e. if it’s over £135 in value, or country of origin is outside EU), then duty will be payable via the link.
Make sure to make it clear to the consignee what the expectation is re VAT and Duty collection. Ensure that they are aware that there is VAT (and Duty) payable and how they will have to pay this.
In general, there are still delays with deliveries into GB – the new customs processes are taking time to bed in for customers and carriers.