On 19/05/2021 10:49, JNugent wrote:
On 19/05/2021 10:35 am, nightjar wrote:
On 18/05/2021 15:16, JNugent wrote:
On 15/05/2021 10:10 am, nightjar wrote:
On 14/05/2021 17:14, JNugent wrote:
...
The agreement provides for zero tariffs (import duties) both ways.
The relevant liabilities should be limited to shipping, VAT and the
charge (if any) for collection of the VAT.

That's for orders worth more than £135, which are sold VAT-free to
the UK customer by the EU-based retailer or supplier (so VAT is
charged only once).

I think you are reading the provisions for Northern Ireland, which
is the only part of the UK that has duty free trade with the EU. The
government web site clearly states that, for the rest of the UK, any
imports over £135 (except gifts) are liable to the payment of duty.

https://www.gov.uk/goods-sent-from-abroad/tax-and-duty

I was thinking more of this, on trade between the UK (all of it) and
the EU:

https://www.gov.uk/guidance/eu-business-taxes-and-tariffs#:~:text=The%20EU%20and%20UK%20Trade,the%20 relevant%20rules%20of%20origin.


That says that some goods, under specific circumstances, will not
attract tariffs. The agreement was withdrawn on 30 April 2021,
although some provisions are continued in other legislation.

Reading the summary, the main purpose of that clause appears to be to
cover the case, quite common in the motor industry among others, of
parts travelling backwards and forwards for processing and assembly in
different countries. Without that provision, they would attract duty
charges every time they crossed the border, in either direction. It
does not appear to apply in a wider sense to purchases from the EU.

That doesn't appear to be what it says.

QUOTE:
Import tariffs

From 1 January 2021, the UK Global Tariff applies to all goods imported
into the UK unless an exception applies, such as a trade agreement with
the UK.

Find out more about the UK Global Tariff.

The EU and UK Trade and Cooperation Agreement establishes zero tariffs
or quotas on trade between the UK and the EU, where goods meet the
relevant rules of origin.
ENDQUOTE

From the link to The EU and UK Trade and Cooperation Agreement

QUOTE

This international treaty was withdrawn on 30 April 2021

ENDQUOTE

The legislation covering trade with the EU is now The European Union
(Future Relationship) Act 2020, which does not seem to continue that
particular part of the Agreement.



--
Colin Bignell