As of 1 January 2021, following the United Kingdom's exit from the European Union, these two parties signed a trade agreement governing the exchange of goods. Under this agreement, every shipment to and from the United Kingdom is subject to customs procedures.
Goods shipped must be accompanied by a commercial invoice or pro forma invoice (for goods not intended for sale), issued in accordance with the regulations in force.
Here are the main requirements needed to ship to and from the UK:
EORI NUMBER - The Economic Operator Registration and Identification number (EORI) is required to import and export goods to/from the UK. If you do not have an EORI number (those shipping outside the EU already have one), just request it on the website of the local customs authorities.
HS CODE - HS (Harmonised System) commodity codes are essential for exporting or importing goods and allow to identify the type of product and the VAT or duty rate that applies to it. Find the HS codes: http://ec.europa.eu/taxation_customs.
BRITISH VAT NUMBER (HMRC number) - For shipments to individuals with a value of goods not exceeding 135 pounds, VAT must be paid by the exporting company. The company must register online with HMRC, the UK's tax and customs revenue agency, and apply for a UK VAT number which must be included on the invoice.
SALES THROUGH MARKET PLACE (OMP - Online MarketPlace) - For B2C shipments sold through the Online MarketPlace, with a value of less than 135 pounds, the OMP will pay the UK VAT (shown on the invoice). The sender will be required to indicate:
His/her own Italian VAT number
His/her own Italian EORI number
The UK VAT number of the OMP (from which UK customs will settle the VAT payment) and the wording "SALES MADE VIA <OMP name> Online MarketPlace."
RECIPIENT CONTRACTS - Contact details are compulsory for goods shipment to the UK. The absence of at least one contact information will not allow the goods to be forwarded to the recipient. Therefore, it is mandatory to provide at least the recipient's e-mail address and British telephone number.
PERMITTED GOODS VALUE - the maximum value per shipment allowed is Euro 3,000.00.
Do you need to ship or receive goods from the UK? Check to have performed these procedures:
Have you registered with HMRC?
Did you request and obtain the EORI code?
Did you classify all the goods with the correct eight-digit code?
Did you indicate the country of origin in the product details?
Have you stated the value of all products in the details and on the accompanying invoices?
Are the product descriptions accurate and in accordance with the product code?
Did you provide the recipient's phone number and e-mail address?
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