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The rates surprised
Beatrice said that she had ordered clothes from one of her favorite UK (UK) brands even before the big holidays of the year. There, as he assured, there were sales, and his order included two jeans, which cost him 45 pounds, about € 50, and another 8 pounds (about € 9) that he paid for the shipment of the merchandise.
True, all the curiosity, as claimed, began after the New Year.
“Since that brand works with DHL, I received an email. a letter from DHL stating that there is a duty on the shipment that I can “settle” myself, or that another company that works with DHL can help me do so.
At first I tried to explain how I could handle the duty myself, but it turned out that in order to “clear” myself, I need to present the general administrative document of the SAD, its email. version, enter into contracts with your territorial customs, have email. sign a certificate, etc. It was difficult for me, so I chose the services of the company, “he said.
Initially, the company reported that the services would cost about 25 Eur, but then the girl received a bill of 37 Eur.
“The price of 25 Eur also turned out to be high for me, because I ordered the merchandise before the New Year and did not know at all that duties and taxes will apply. There was no information or red board not even on the brand page from which I placed the order. ”He was surprised and said that if he had known about the applicable duties and taxes, he would not have placed the order at all.
“And what will be done if my clothes don’t fit? If I have to send them back and pay the tax again? “, I ask.
Possible rates
Vitas Volungevičius, Head of the Communication Department of the Customs Department, agreed to explain the parcel tax system.
According to him, from 2021. From 1 January 2006, the goods must be declared for the import or export procedure in order to be delivered or received from / to the UK, and the customs declaration can be filed by the declarant or his designated customs representative (customs broker).
According to the expert, as of January 1 of this year, goods shipped from the United Kingdom, except Northern Ireland, are subject to customs duties and import VAT and excise duties levied on goods from third countries.
Regarding customs duties, shipments sent directly from the UK to a recipient in the European Union (EU) may be admitted duty-free if the specific value of the goods in each shipment is less than 150 EUR, but alcoholic products and perfumes are not exempt from import duties. and eau de toilette, tobacco, and tobacco products.
He also explained the application of import VAT, which in this case was probably the most important.
“Products with a total value of less than 22 euros are exempt from import VAT, except for ethyl alcohol, alcoholic beverages, manufactured tobacco and liquid perfumery, cosmetics and toilet preparations containing ethyl alcohol.
Products shipped in low value non-commercial shipments are exempt from import VAT.
A shipment is considered of little value if its total value does not exceed 45 EUR. A shipment is considered non-commercial if all of the following conditions are met: the recipient is a natural person, the items are obviously intended to meet the personal needs of the recipient or their family members, the recipient receives the shipment free of charge; it is subject to special taxes and the weight of the coffee in the shipment does not exceed 500 grams, the weight of the tea does not exceed 100 grams ”, said the specialist.
According to him, shipments sent from third countries that are subject to excise duties may also be subject to excise duties.
In other words, postal items from the UK to Lithuania with goods are subject to import VAT if their value exceeds 22 EUR. If the value of the goods exceeds 150 EUR, the import duty will also be added to the import VAT, depending directly on the nature of the goods shipped and the country of origin of the goods.
When asked whether taxes and duties should be paid even if the goods need to be returned, V. Volungevičius assured that exported and returned goods are not subject to customs duties and taxes.
He also gave an example of how charges are calculated when receiving a shipment from the UK.
“Women’s shoes were sent to the Republic of Lithuania by post, which the citizen bought in an online store in England.
The citizen presented an invoice from the online store indicating the value of the merchandise: 200 euros. The cost of sending a postal item (transport, logistics, packaging and insurance of the merchandise) is 20 euros.
The fee set by AB Lietuvos paštas for postal representation services (customs broker) is 8.69 EUR.
The intrinsic value of the goods in a postal shipment exceeds 150 EUR and is therefore not eligible for the import duty exemption.
Thus, the customs value of the product “women’s shoes” is 200 + 20 = 220 euros.
The total value of a postal item does not comply with the VAT exemption conditions established in Article 40 of the Law on Value Added Tax of the Republic of Lithuania, so the item “women’s shoes” must be subject to VAT (twenty-one%).
VAT value of the product “women’s shoes”: 220 + 8.69 + 0 = 228.69 euros (customs value + representation fee + import tax).
VAT on import of goods: 228.69 x21 / 100 = 48.02 euros. Total import taxes on the merchandise: 0 + 48.02 = 48.02 euros ”, calculated V. Volungevičius.
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