TheBananaStand started this topic @ 14:22 on 11/01/2007
Hello
I currently sell (or try to!) hand-made jewellery online via my own website and an online auction site (ebid). I am registered as self employed but am not VAT registered as it is only a small business.
What I need to know is what happens if I sell an item to a country outside the EC. According to the Revenue & Customs website, anything sold to a country outside the EC is deemed an export. I read through their 'Starter Pack' and to be honest it made very little sense to me. Mostly it seemed to be aimed at large companies doing a lot of trade, yet at the same time they say that any export must be declared to HM Revenue and Customs. Is this still true if I am only occasionally selling one-off items (typically around £10 or so)? I understand I will need to fill out a form at the post office and that the recipient may face import duties, but do I really need to report it to HMRC?
I understand I may be being overly cautious about this, but I prefer not to take chances where anything legal is involved! Let me know if what I am asking is unclear or you need any more info.
Thanks in advance for any help.
Jacqui
RE: Export query - what is required when selling only small one-off items
snorkerz | 11/01/2007 11:09 PM
As far as I know, all you have to do is fill out a CN1 form from the PO and stick it on the back of any item that is sent by the small packet service. The authorities at the other end may charge the customer local tax and import duty - but at £10 per item it's not likely.
I believe you should keep a separate record of overseas sales and seperate them from your domestic sales in your accounts (hence reporting to HMCE) and, of course, if you ever become VAT registered, you must NOT charge VAT on non-EC sales.
I am not an expert, but have ebayed quite a bit to the USA and New Zealand.
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If we are starting up in business then we must be business-like.
A half-baked idea is less benefit than a half baked-bean.
RE: Export query - what is required when selling only small one-off items
bobnsam | 16/04/2007 12:32 PM
Hi
I have a friend in Australia who wants to add a link to me from her website.
She also has alot of overseas friends, so it has the potential to be seen in many countries.
I was under the impression as is "snorkerz" that because the items are small and not very expensive, and as I am not registered for VAT, that a CN22 is all I would need.
I didn't want to just assume and go ahead with it to find out later that it should have been done a different way.
Does anyone have any further advice on selling small items as exports?
Any help would be appreciated 
Many thanks
Jacqui
