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Registrations, VAT & quarterly returns in the UK

Office Desk

Companies exporting goods to the United Kingdom that would like to simplify things for their customers, may want to consider managing their own VAT on imports and sales in the UK.

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A large number of wholesalers and distributors prefer not to have to deal with imports especially now that importers have taken on new responsibilities and obligations. This means that many manufacturers not established in the UK and who rely on the importer are at a clear disadvantage when competing against  local suppliers. 

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However, there are options that manufacturers not based in the United Kingdom can consider in order to make their products and supply more competitive for a wider range of customers.

Why do some distributors prefer not to import products?

There are multiple reasons why some distributors prefer not to manage the import themselves and the following reasons are amongst the most common.

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  • The distributor prefers not to have to deal with the matter of duties and VAT on import.

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  • Post Brexit, distributors that import products have taken on new responsibilites that include the following:

    • ​Ensuring the manufacturers documentation is correct and keeping the technical file for 10 years available for the authorities and collaborating when required. 

    • They must add their contact details to the product before selling them that may require manipulating the products prior to sale. 

    • Ensure non-compliant products are not placed on the market. 

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For more information on the importers' responsibilities visit the government website: Roles and Responsibilities

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Fortunately, many of these responsibilities can be taken on by an appointed Authorised Representative making it easier for the manufacturer and the customer. 

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See our UK Authorised Representative service for more details. 

Exports to the UK: who pays the VAT and import duties?

This depends on you, the importer the value of the goods exported and the goods themselves.  With regards the import duties payable, you can easily look up the duty fee on the government website here:  https://www.gov.uk/trade-tariff. 

 

Contact us for assitance if you have any difficulties finding the applicable duty for your products.  

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With regards to the VAT on imports the information below refers to sales with a value over £135 which is the limit set by HMRC for VAT payable on imports made by manufacturers that are not based in the UK .

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As the UK is no longer part of the EU, all imports are subject to duty and VAT. For most standard imports it is the importer who is responsible for paying the duty and VAT on the importation of the goods.

 

This represents a significant commercial challenge for manufacturers that are not based in the UK if, for example they intend to sell to customers that are not established importers or want to develop their sales network. As we mentioned above, many distributors and contractors do not want to manage the import of products because of the customs and import VAT implications mentioned and they prefer to deal with suppliers that are able to manage this part of the business themselves.

Can I manage the import VAT and duties on my exports to the United Kingdom?

For businesses that are not established in the UK, but that supply or intend to supply to customers, there are some options available that will allow them to manage the import VAT and duties.  This can make a significant difference to the commercial competitiveness of a product and make it easier to compete with local suppliers.

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The options available include:

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  • Establishing a branch in the United Kingdom.

  • Establishing a subsidiary in the United Kingdom. 

  • Registering as a non-established company in the United Kingdom and applying for UK-VAT registration. 

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The best option will depend on the circumstances and commercial strategy of the manufacturer.

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As is expected each option has advantages and disadvantages from a commercial and a cost point of view that should be analysed by the manufacturer before they make a decision.

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We are available for free consultations to discuss the options available in more detail and help you decide which is the most suitable choice for your business.

Our services.

Services we provide.

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UK Authorised Representative:  

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  • All products placed on the UK market must have the contact details of a UK based economic operator. Economic operators include: the manufacturer, the importer, an authorised representative (AR), and the logistics providers.  As a UK Authorised Representative we provide the necessary contact details which means your products only need your details as the manufacturer and our details as your appointed UK-AR.

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  • Complete list of the responsibilities of your authorised representatives here: Legal Framework

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Authorised Representative Plus:

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  • Authorised Representative service.

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  • Support and guidance with contacts and registrations, e.g., with UK-CABs, WEEE, company branch registrations, VAT registrations.

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Business services & VAT:

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  • Guidance and support with registrations and official organizations.

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  • Quarterly VAT returns - imports and sales for companies with VAT registration in the UK.

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