DELIVERY TO THE UK


Dear British customers,

after Brexit the HMRC slightly adjusted the import customs clearance of the shipments delivered outside of the UK by the online distance sellers. As the shipments over 135 GBP selling price of the goods (this is just value of the goods apart from payment method fee and shipping cost) are customs cleared in the time of the importation to the UK directly by the HMRC we decided that the minimum selling price of our goods for the delivery to the UK should be over 135 GBP (approx. 155 EUR). In the amount of 135 GBP or less amount we are not selling any goods with the delivery to the UK!

Whenever you would like to buy the goods over the amount 135 GBP from our eshop just pass the process via our ordering toll on this website and all is done automatically including payment methods (Paypal, cards or bank transfer) as before Brexit.

Also, we would like to inform that we are not changing you with additional British import VAT as it was usual before, but you should understand that you may be requested to pay the British import VAT (20 % over the price of the sold goods) directly by the HMRC in the time of the delivery ordered goods to the UK. So, it is always better when you will consider this 20 % of British import VAT over final price of the goods.

The HMRC is using every moth different exchange rates to transfer the EUR to GBP. The valid exchange rate can be found here: https://www.gov.uk/government/publications/hmrc-exchange-rates-for-2021-monthly .

In this selling process following scheme will be used, only. We highlighted by a black pen the exact flow which should be considered when you are buying the goods from at the website.

Regarding British import customs duty all depends at the HMRC how the acting customs officer will evaluate the situation whether the customer (buyer) will pay customs duty or not. After our analysis and in accordance with the EU and the UK Trade and Cooperative Agreement signed in December 2020 (before Brexit) there was agreed following provision "For the EU to the UK shipments the origin statement on the invoice can be made out by any exporter where the value of the consignment is 6.000 EUR (currently £5.700) or less. Above this amount the EU exporter must have a Registered Exporter (REX) number and include it in the statement but this not our case.

As we will always sell our goods with the delivery to the UK for the sum over 135 GBP to the sum 5.700 GBP what means that our shipment has not overpass the total value of 6.000 EUR you can always find on our invoice, in the bracket below the description of the goods the statement approving the origin of the goods. Practically it means that the rate of the British import custom duty is 0 % (zero percent) and our customers have no obligation to pay any British import customs duty and they should pay just British import VAT in rate of 20 % over the value of the goods. To save your money please always argue in front of the HMRC that you should pay just British import VAT and no British import custom duty as your shipment has the origin in the EU and its value in one shipment is lower than 6.000 EUR. Unfortunately this our practical experience that the HMRC is sometimes also calculating the British import customs duty also to our goods even we fulfilled the formula of above-mentioned agreement.

Thank you for your understanding.

Your ETO Uniforms team