Is there an easy answer to your current issue?
The freight forwarder may be awaiting payment for certain clearance fees or duty/import VAT.
VAT payment - please remind the freight forwarder we are using Postposed VAT accounting under our EORI number GB 125 5067 30 065. Alternatively, we can pay the VAT to the freight forwarder but then you will need to request an Oracle adjustment.
For duty – if duty is due then this will need to be paid at the port before the goods are released. The University does not have a deferment account, so we can ask the freight forwarder to pay it on our behalf or the supplier.
Please be clear with the supplier who is going to clear the goods, pay the VAT and duty and the clearance charges.
- An additional and separate Med/Vet certificate to state what the goods will be used for – this information is on the Purchase Order
- Tariff code/Commodity code – can sometimes be found on the supplier’s invoice or found out through your supplier
- CPC code – this is usually shown on the PO for goods used in medical research
- Description of the goods – the tariff code should cover this
- If there is duty relief on the goods, please ensure the freight forwarder has the appropriate documentation e.g. a NIRU certificate.
If you require an additional Med/Vet certificate please contact the Tax team.
Cash should not be paid to a courier when they deliver the goods. The courier should have cleared the goods using one of the payment method detailed in question 1 above.
Please remind the freight forwarders that we would like to use their duty deferment account and we are using postponed VAT accounting under EORI number GB 125 5067 30 065.
Cash is never to be exchanged when goods arrive as this isn’t University policy.
Please check with the freight forwarder the breakdown of these fees. Some may be Brexit administration fees and additional clearance charges. Again, please be clear with the supplier who is going to pay these fees.
The supplier may not have notified the freight forwarder that these goods qualify for Zero-rated VAT for Medical/Veterinary intended use. Please liaise with the supplier and freight forwarder to ensure information is passed on to the freight forwarder.
Please check with the Tax team to see if your goods qualify for this relief if you are unsure.
Please use the Trade tariff which will tell you what duty and VAT will be due. Worst case scenario is to budget for 20% irrecoverable VAT and an average of 5% duty cost.
Duty and VAT reliefs may be available for certain goods if used for Med/Vet intended purpose. Please contact the Tax team if you are unsure.
The University has not got a duty deferment account. Please ask the freight forwarder to use their duty deferment account if duty needs to be paid immediately.
The University doesn’t have a CFSP number as we are not authorised for this process.
The University is not authorised for this procedure.