Information and Requirements
Walling UK Group export information and requirements as of 1st January 2021
Over the past 20 years, we have exported to over 50 countries so have a vast experience in worldwide export and are able to advise and support our customers in all aspects of the goods purchased from us.
With our modern wash and valeting bay facilities we can help you meet your countries' import requirements and regulations, by providing full Phytosanitary documentation when required for any equipment purchased from us.
We can advise and arrange transport on your behalf via container, Ro-Ro, covered curtain-side trailer, etc. depending on the size, quantities and type of machine purchased. However, if you already have your own transport/shipping company in place, we are more than happy to work with them through the process.
BUYERS FROM E.C. COUNTRIES
Goods purchased by EU buyers will be ZERO RATED for VAT purposes subject to ALL the following conditions being met: -
- The Goods are sent or transported out of the UK to a destination in another EC Member State.
- We receive valid commercial documentary evidence that the goods have been removed from the UK and been delivered to another EC member state within three months of the date of the sale.
WHERE PROOF OF EXPORT IS NOT RECEIVED WITHIN 3 MONTHS OF THE INVOICE DATE, THE TOTAL AMOUNT OF VAT DUE WILL BECOME PAYABLE TO WALLING UK, WHICH WILL RESULT IN US RAISING AN INVOICE FOR ANY VAT OUTSTANDING.
Due to new EU phytosanitary regulations, all agricultural items sold to EU countries and Northern Ireland are now required to be certified clean by DEFRA inspectors. Buyers are responsible for all cleaning and certification costs if this has not been agreed within the final purchase price.
Due to new regulations, additional documentation is now required for exporting to the EU.
The responsibility for the documentation varies depending on who is responsible for the transportation.
An EXA Document (Customs Export Declaration) will be required to leave to country. The Haulier will also likely require a T1 Document, to allow travel through other EU countries without incurring additional Duties and Taxes, as well as an import declaration for the country of final destination.
If the Buyer has agreed to collect Ex Yard at Walling UK Depot Address, we will process the Export Declaration at the Buyers cost if this has not been agreed within the final purchase price. As the Buyer is responsible for the transport, the Buyers Transport provider will be responsible for any T1 documentation if required, we will not be able to provide this. And the Buyer/Buyers transport provider will be responsible for all further declarations and documentation required for import into the destination country.
We will need copies of the proof of export/import once the transport has been completed, otherwise you will become liable to pay any VAT.
If we, Walling UK, are providing the transport, this will be at the Buyers cost if this has not been agreed within the final purchase price, we will process all the necessary documentation. The Buyer will still remain responsible for any import duties that may become due for importing into the destination country.
Loading of items purchased will be by Appointment only, please ensure your appointed haulier follows this procedure.
For all EU collections, we require a minimum of 7 working days to organise the necessary phytosanitary inspection and certification to be completed if required by the purchaser. Please ensure your appointed haulier is aware of this notice period.
Once the phytosanitary certificate has been issued, you have 14 days to export the equipment detailed on this documentation, if the certificate expires a new certificate will need to be issued at the cost of the purchaser.
BUYERS FROM OUTSIDE THE E.C.
A VAT DEPOSIT equivalent to the standard rate of UK VAT (currently 20%) will be charged on all lots which are being exported outside the EC.
Refunds of VAT deposits will be dealt with under H.M. Customs and Excise regulations as set out in the current Notice 703. The minimum requirement of satisfactory evidence of export required to allow a refund is a Customs Entry Note and an original Bill of Lading or Certificate of Shipment issued by a recognised Shipping/Transport Company or a S.A.D stamped by Customs at the port of exit from the EC. All documents must clearly identify the goods which have been exported.
If you are using one of our preferred/approved shipping companies, we already work with then we can apply the same rules as buyers from E.C countries.