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If you’re an agent, find out how to use a VAT margin scheme to account for VAT (VAT Notice 718).
How online marketplaces will deal with VAT for goods from overseas that are sold to customers in the UK.
Research to understand the knowledge, attitudes and behaviours of Chinese online sellers in relation to their customs and tax obligations when selling goods to the UK.
Find out if you need to register to store goods in the UK for sellers established outside the UK.
How to work out or amend the customs value or claim for duty repayment if your goods are lost, damaged or defective.
When to exclude and include the buying commission in the customs value and account for import VAT if you’re an importer paying fees to your buying agent.
Find out when to include or exclude royalties and licence fees in the customs value, and which method to use to calculate the value if you’re an importer or clearing agent.
In response to competition concerns raised by the CMA, Amazon has offered commitments not to use Marketplace seller data and to treat all sellers’ offers equally when selecting which to feature in the ‘Buy Box’
If you import or export goods, find out if you can use a margin scheme to account for VAT. (VAT Notice 718)
Find out the procedures you'll need to follow to zero rate VAT for the supply of a sailaway boat.
Find out if you need to pay VAT when you sell goods direct to customers in the UK, without the involvement of an online marketplace.
Find out which method you should use to calculate the customs value if you’re a selling agent or branch office.
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