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Procurement

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  1. Procurement
  2. Import and Export
  3. Imports to the UK

Imports to the UK

Whenever you are arranging to import goods into the UK, the import must be declared to HM Revenue and Customs (HMRC) correctly and any applicable taxes must be paid to avoid penalties and delayed arrivals.  

HMRC will hold the University responsible for any errors on submitted declarations.

Imports costs applicable can be the following:

  • VAT
  • Import Duty
  • Transport costs (shipping)
  • Insurance
  • Customs clearance charges
  • Airport handling charges (if shipped by air)
  • Port handling charges (if shipped by sea)
  • Storage (if goods must be retained due to further clarification with HRMC)
  • Fuel surcharges (in some instances)

Low Value Consignments NOT exceeding £135

Where the supplier is based outside the UK and the value of the consignment is below £135, ‘UK supply VAT’ will apply on the purchase.

Actions for departments:

  • Provide the Supplier with the university’s VAT registration number - GB 248 8379 11
  • The supplier must quote the reference ‘reverse charge’ on the invoice.
  • No import duty will be payable, but a customs declaration will still need to be submitted, via a customs agent.

The £135 threshold is based on the sales cost of the full consignment (not on each individual item within it). It does not include:

 

  • Transport and insurance costs, unless they are included in the price and not separately indicated on the invoice.
  • Any other taxes and charges identifiable by the customs authorities from any relevant documents

Preferred Routes for Importing Goods

 

Option 3 & 4 - Importing Goods/Customs Clearance Guidance

 

This guidance will allow you to gather the necessary information required to deal with the majority of straightforward imports.

Steps 1 – 5 below must be carried out in advance of the import being brought into the country.

 

Guidance Steps

1- Determine the goods value

  • The goods value is usually the full amount paid to the supplier including delivery and insurance costs.
  • The supplier must provide the goods value and the UK commodity code on a ‘commercial invoice’ for import purposes. This should be checked. 

 

2- Check commodity code on the UK Trade Tariff to obtain the import duty rate

  • Every type of item imported has a code number. The supplier should provide the UK commodity code they will use for import.
    -Check the UK Global Tariff here
  • If unsure, email the Tariff Classification Service
  • Some of the most commonly used commodity codes and their related duty and VAT rates (before any relief is applied) are shown below:

 

Commodity Code

Description

Import Duty Rate

VAT Rate

38220000 00

38 Misc chemical products, 22 Diagnostic or lab reagents on a backing, prepared diagnostic or lab reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials

0%

20%

29349990 90

29 Organic chemicals, 34 Nucleic acids and their salts, whether or not chemically defied; other heterocyclic compounds, other, other, other, other.

6.5%

20%

49019900 00

49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans, 01 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets, other, other.

0%

0%

39269097 90

39 Plastics and articles thereof; 26 Other articles of plastics and articles of other materials of headings 3901 to 3914, other, other, other, other.

6.5%

20%

90189084 00

90, Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof, 18 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sight-testing instruments, other instruments and appliances, other.

0%

20%

 

  • Import duty is typically charged on the value of the goods. VAT is then charged on top of this.  For example: 
  • Goods value = £1,000
  • Duty rate = 6.5%
  • £1,000 * 6.5% = £65 import duty payable to customs
  • £1,065 * 20% = £213 import VAT also payable to customs

 

3 - Consider whether any customs duty and/or VAT relief apply

  • If there is a nil rate of duty under the Trade Tariff at Step 2, an application is unnecessary.
  • Low Value Consignments not exceeding £135 are free from Customs Duty, however ‘UK Supply VAT’ will be due on these consignments at the point of sale.
  • Import duty relief can be claimed on: 

           -Scientific instruments imported for educational purposes or non-commercial scientific research; and

           - Purchased / donated medical equipment to be used for medical purposes

  • Medical VAT relief may also be claimed on specific goods and medicinal products / substances used for qualifying medical purposes. Please see Medical VAT Relief for more information.
  • To claim relief from Import Duty you will need a National Import Relief Unit (NIRU) certificate, as soon as you start the process of making a purchase, which falls into the categories above.
  • If a NIRU certificate is required, please contact the Tax Manager on finance-tax-manager@qmul.ac.uk

 

4 - Consider whether any import controls or import licenses apply

  • There are controls in place for the import of firearms, artworks and antiques, plants and animals, medicines, textiles and chemicals, and an import licence may be required.
  • The UK government has import controls in place for the following goods which may require an import licence:

         -Firearms and ammunition

          -Certain plants, seeds and soil

          -Animal and animal products

          -Certain controlled drugs and medicines

          -Precursor chemicals, pesticides, and ozone depleting substances (ODS) amongst other chemicals

 

5 - Complete the Import Notification form and send a copy to the customs agent

  • QM Import of Goods Notification Form (EU & ROW) [DOC 68KB]
  • For All Imports you must also complete the import notification form with the shipment details and share with one of the two customs agents provided below.
  • For all imports you must advise the supplier to include the customs agent as the Notify Party on the shipping documents. Details of customs agent to use are as per below:                      

 

EU Countries Imports Only
Supplier name Martintrux Group Limited 
Address Maybrook House, Queens Gardens, Dover, CT17 9AH
Telephone number 01304 793020
Email address forwarding@martintrux.co.uk 

 

Rest of The World Imports Only
Supplier Name   Norman Global Logistics
Address Griffin Centre, Staines Rd, Feltham TW14 0HS
Telephone number 0208 893 2999
Email address for Sea freight: fel.sea.imports@norman.co.uk
Email address for Air freight: lhr.air.prealert@norman.co.uk

 

  • Include your special Clearance and Delivery Instructions, certificates or authorisations on the notification form and send to the customs agent and supplier. The customs agent will submit the import declaration to HMRC on the University's behalf.

 

6 - Pay any import taxes that may be due via the customs agent/broker

  • The University does not have a deferment account. The School/Department must pay any taxes due to the customs agent. They will make a charge for this service.
  • The customs agent will invoice the University once the goods have been released and delivered.

 

7 - Obtain the required import evidence from the customs agent

  • Forward the import evidence to imports-exports@qmul.ac.uk.
  • The following documents should be forwarded. These documents must be retained for 6 years in case of HMRC audit:

         -Airway bill/bill of lading

         -C88 (official Customs evidence)

         -Delivery note

         -Commercial invoice

         -Any other relevant information.

  • Please include PO number and Supplier Name in the email subject.
  • Please DO NOT use this email address for any queries.

 

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