Directorate of Finance

Problem/Request

Solution

Problem/Request

Solution

University’s EORI number required

Confirm it is ‘GB 849 7389 56 000’

The University’s VAT number required

Confirm it is ‘GB 849 7389 56’

Value of goods (valuation) needed

Purchases: This is the transaction value, i.e. the amount paid (including freight and insurance)

Non-purchases: Request the sender to provide a value based on the cost of production or insured value.   Depending on what is included in the insured value though, it can be higher than the production cost.

Commodity Code or Harmonised Tariff Number required

This is a 10 digit commodity code that describes the goods and upon which the import duty rate is set.

The supplier/sender will often include this on the ‘commercial invoice’ and/supporting documentation. The first 6 digits are the same globally and can be checked on the UK Trade Tariff.

Otherwise obtain from the Tariff.

Customs Procedure Code (CPC) and Additional Procedure Codes required

Where no duty relief being claimed and VAT is expected to be paid: use ‘4000 000’

Otherwise see: Claiming Import VAT and Other Duty Reliefs, and provide codes

VAT Exemption certificate requested

Are you claiming medical VAT relief? If so, you will need to ensure the delivery company has a copy of this.  If not, VAT will likely be payable.

See:

• Medical Reliefs Guidance
• Claiming Import VAT and Other Duty Reliefs

Provide the certificate if required.

Asked to provide a National Imports Relief Unit (NIRU) certificate – please advise the delivery company of any arrangements with NIRU?

A NIRU certificate can be used to claim relief from import duty. Please first check whether any import duty arises on the goods and also see:  Claiming Import VAT and Duty Reliefs for relief conditions.

Asked if the University has a deferment account to pay import duties?

Confirm no, it does not.  Payment of duty and VAT should be arranged via delivery company.

Asked if University uses Postponed Import VAT Accounting (PIVA)?

Confirm no, it does not.  Payment of VAT should be arranged via the delivery firm.

The delivery firm has asked for a signed ‘direct representative form’?

This is often needed for the delivery firm to act as agent when declaring the import on the University’s behalf. It can be signed by an appropriate person within the school.

Note: the University should not enter into a standing instruction, e.g. for future imports. Please also ensure that VAT is paid via the delivery firm and Postponed Import VAT accounting is not used.