14. An Agreement Between A Buyer And A Seller About Payment For Merchandise. (P. 252)

The machine is charged pro forma with an amount equivalent to 2 1/2 year of rental. There is no payment for this invoice. It was found that these machines will never be sold and are only available to users who are ready to subscribe to the aforementioned contract for 5 years. However, there is an explanation from the carrier about the price charged for transportation to the seller. (f) the proceeds of resale. If you wish to share with the seller the benefit of the resale, use or disposal of the imported goods (if directly or indirectly), you must add the seller`s share to the price paid (see however section 3.16 (d) for dividends. For example, if the seller is to have 30% of the profits you will make, this must be added to the price paid or payable. If the amount of profit is not known at the time of importation, you must apply for the release of the goods under bond or security (see section 2.5). You should also be able to get information about the producer`s overall profits and expenses. The amount to be added must correspond to the usual figures of profits and overheads for the producers of the country of export of the goods: we must collect and compile trade statistics for the United Kingdom (balance of payments) and the objectives of the EU.

They must always indicate a value for trade statistics on the document of entry or exit of the customs warehouse. This value must be indicated in the customs value field, regardless of whether the ad valorem duty is payable or the goods are transferred to a customs warehouse. The most important proof is the contract between you and the seller. We accept that treaties can be both oral and written. However, in the case of an oral contract, we would look for other evidence, for example.B. dating reports, correspondence between you and the seller. In case of doubt, we may require the parties to the oral contract to make an affidavit. Note: The costs incurred by the seller for marketing activities must be included in the customs value, even if they are calculated separately from the price invoiced for the goods. (d) goods and services provided by the Buyer, free of charge or at a reduced cost. If you indicate directly or indirectly any of the following, you must include in the customs value a portion of the costs or value that is not included in the price invoiced by the seller: (a) Enter full details of the contractual agreements on the warranty work agreed between you and the seller of the imported goods. If no confirmation can be obtained from the seller, no deduction can be allowed and air transport percentages do not apply.

Where a commercial agent imports goods for subsequent sale from stocks in the United Kingdom on behalf of the third-country seller, Method 1 generally cannot be used and Methods 2 to 6 (see sections 4 to 8) must be tried. Yes. In order to exclude the payment of the purchase commission from the customs value, the payment must be indicated separately from the price of the goods on the documents (para. B e.g. invoice, assessment declaration) accompanying release for free circulation. Note: The purchase commission is only included in the VAT value if the buyer is not registered for UK VAT at the time of the sale on which the customs value is based (see section 24.2 for more details). (a) free shipping (e.g.B. gifts, samples, promotional items). If the transactions are not related to the payment of a price, they cannot be considered sales.

For more information on checks and appeals, see HMRC1: HM Revenue and Customs decisions – what to do if you disagree. If you need a hard copy, call the self-assessment forms….

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