I am building an automation system for a company in China, in order to test this I need lots of there plastic vials and bottles shipping to me. I had a small sample sent for which I have been billed import duties. Can I get these without the duty as they will be going back with the system in a month or so. if so what details do I need to use.
You could have a look at the method of calculating the value of the products if they are not intended for sale then there are other methods, which might be cheaper:
It seems you cleared the initial batch as customs procedure code ‘home use’ - this means you would have to pay import duty and VAT. If the goods are coming in for testing or evaluation you have a couple of options on how to clear them through UK customs:
- Temporary import - Duty would be put on suspension and you could reclaim it back after you submit proof that the goods have been re-exported.
- IPR (inward processing relief) - similar to above you would need to clear the goods under simplified IPR stated they will be re-exported from the UK - this can put Duty and VAT on deposit so you can claim it back after re-export.
To utilise each method you would need to keep strict records of the original import invoice, copy import AWB, associated copy customs entry (C88 and E2) and the re-export invoice you you raise with the associated copy re-export AWB proving you have re-exported the goods. Its not a difficult process you just need to keep all records.
I would personally go for the simplified IPR route as it seems more appropriate to you. As the ‘process’ you are using the goods for is testing and analysis. You would need to state upon reexport the goods have been unmodified and you re-exporting all you received (1:1 ratio). I have an article on IPR you may find useful: https://www.linkedin.com/pulse/inward-outward-processing-relief-avoid-paying-duty-tax-kennedy/ it is from the angle of goods being repaired but the steps are identical. Your clearing agent should be able to advise further on both of these processes.