End user certificate

G.Dawes · Post by **G.Dawes** » Sun Jun 01, 2008 7:02 pm

I need to import an expensive part from the USA and in order to avoid import duty I need an end user certificate from customs.
I went on the website and asked for a form and have been sent a large form which asks all about the details of my ship and fuel drawbacks etc but nothing about aircraft spares. Obviously the wrong one. Has anyone the number of the correct form? Even some UK spares suppliers ask for the End user number for their records before they will supply.

Mike Mold · Post by **Mike Mold** » Sun Jun 01, 2008 7:14 pm

Graham
try this http://search2.hmrc.gov.uk/kbroker/hmrc ... Name=C+100

Mark A · Post by **Mark A** » Sun Jun 01, 2008 8:30 pm

As Mike has alluded to, the C100 form is the one used now for occasional importers. It saves the rigmarole of obtaining a full end user number.
Fax or forward the form to the agent when your goods arrive in the UK.

Ian Law · Post by **Ian Law** » Sat Aug 15, 2009 5:16 pm

I have to import a replacement tailspring set from Univair in the USA. My original End-Use arrangement expired some time ago and I understand from earlier posts that this system was replaced by Customs form C 100, where occasional imports are involved.

Is this form still used, or has it been replaced recently? I would phone Customs for some advice, but need to get my order off quickly and would be grateful for any tips and wont be able to ring them until Monday!

Ian

G.Dawes · Post by **G.Dawes** » Sat Aug 15, 2009 11:10 pm

I brought in some spares and the post office 'cleared them' for £8 but unfortunately the customs put import duty on all the shipping cost and then charged VAT on tthe lot as well as the post office charge.
I had to pay, before i got the stuff, as the web site to arrange a recharge appeal has gone from the site for HMCR. I wrote to the address the GPO site gave and enclosed a C100. All this seems to be in vain as they have not responded at all. I believe the policy is 'WE HAVE THE MONEY TOUGH TITTY' I will only get expensive things shipped UPS as they did get a refund for me. It does seem to matter that you have an End User certificate, as they do not know nor care as they havent got sight of it..
Best thing is to get an airline job as they get it in their luggage and keep quiet, or so I undersatand.

Ian Law · Post by **Ian Law** » Sun Aug 16, 2009 12:09 pm

Thanks Graham & I share your disgust for the thieving blighters!

Ian

G.Dawes · Post by **G.Dawes** » Fri Aug 28, 2009 10:40 pm

I have heard back from the Customs , several months later.
The letter stated that I was correctly charged duty at 2 1/2% on all of the bill including postage then tha VAT on top of all of it.
I have written back sending a copy of public Notice770 that states no duty payable and asking for it back plus the part of theVAT on that amount. As it was expensive bits it ia few pounds worth of extra tax.
Am I correct on this or have I used the wrong document? They had a C100 from me.
If i am correct then I will bang on to them until I get it back. any advice from private importers of spares?

Rob Swain · Post by **Rob Swain** » Thu Jun 17, 2010 10:40 am

Let's open this can of worms again!

I've got a load of bits I want to import from the good ol' US of A for renovating a Starduster - the usual stuff, loads of bolts etc, an intercom unit, wire, connectors and probably a load of stuff I haven't even thought of yet.

What's the current story on customs avoidance for personal use?

Brian Hope · Post by **Brian Hope** » Thu Jun 17, 2010 1:55 pm

I'm sure Customs avoidance isn't really what you mean Rob, more legal niceties that allow you import goods without the requirement to pay import duty.

Mike Cross · Post by **Mike Cross** » Thu Jun 17, 2010 6:00 pm

"Avoidance" is absolutely fine and dandy "evasion" is what they don't like

You can avoid duty by bringing in booze that is within the personal allowances for your personal consumption.
You evade duty if you get out of paying the duty by breaking the rules. [/pedant]

John Brady · Post by **John Brady** » Thu Jun 17, 2010 9:34 pm

The advice from Jon at Big Misters was that the C100 form is no longer in use and end use relief is now applied using an online system to HMRC. Although you can use your own end use number the "simplified procedure (ho ho)" uses a dummy number - all the 9s. He said that packages should be labelled with the following notice:

Parts for Civil Aircraft
Commodity code 88033000
EU/999/9999/99

Your import agent (Fedex, Post office etc) should then complete the end use data on line which what they are charging you a fee for, apply VAT if appropriate but not duty (or VAT thereon)

88033000 is the general code for civil aircraft parts and there are other codes for engines and propellors.

You can always call Jon Woods at Big Misters he is very helpful

John

Rob Swain · Post by **Rob Swain** » Thu Jun 24, 2010 1:45 pm

Thanks for that, John, and to Jon at Big Misters. Very helpful.

As to the difference between tax avoidance and tax evasion - generally about five years.