Sure,
Here's what I wrote.
Hi Avi8tor,
How you go about this depends on how many imports you do a year. If it's greater than 2-3 you will need an end user certificate or number, this you get from HMRC after filling in a form. It takes about 3-4 weeks.
If you are only importing 2-3 shipments per year then I would go for the 'HMRC simplified procedure'.
You need to tell the person sending you the stuff to get the following printed on BOTH the paperwork and the shipping container/box. Plus I always send an email to the shippers also telling them this.
'Parts for the construction of a light civil aircraft'
End User Relief
Tariff Heading: 880330-0010
CPC 40 00 028 10
EU/9999/999/99
Don't ask me what it's all about I'm not clever enough!!
You then have the issue of how to pay the VAT.
You can either
a. Set up you own ' Deferment' account with your bank. ( a buisness manager, if they still exist, will know how to do this)
or
b. Most shippers will allow you to use theirs, normally they charge about 5-7% of the VAT amount.
I've always gone with b. for a couple of reasons.
1. I've only done 2 imports and (your own account is cheaper), but a bit of a faff.
2. Once the shipper knows that the VAT has been paid they can release you goods. ( Shippers love to charge you for stuff sitting around their cargo bond area waiting for clearance). If they are handling this the point is a bit moot.
Well I hope that makes sense, I've done it twice and paid only VAT using the above.
If you get into a bit of a pickle over customs paperwork if you do this loads of times, ie the end user certificate/number route I would suggest a customs agent
https://www.customsclearance.uk.com/contactEddie comes very recomended and very reasonable cost wise, although I've never used him.
Well good luck with all of that.
So the most important thing is what are you bringing in?
Best regards,
John.