TERMS AND CONDITIONS
1.1 We operate the website www.hardlyeverwornit.com (the "website"). We are Hardly Ever Ltd, a company registered in the United Kingdom under company number 7002732 and with our registered office and main trading address at 11 Manchester Square, London, W1U 3PW. Our VAT number is 124 9705 10 ("we", "our", "us" or "hardlyeverwornit.com").
1.2 If you wish to contact us, including because you have any complaints, you can contact us by telephoning our customer service team or by e-mailing us at email@example.com.
1.3 If you are a consumer then references in these terms and conditions (the "Terms") to "you" are to the individual using our website and purchasing the products detailed on our website ("Products") for private and non-commercial purposes. If you are a business, references in these Terms to "you" are to the business that you have the authority to bind in accordance with section 2.
1.5 Please read these Terms carefully and make sure that you understand them, before ordering any Products. Please note that by ordering any Products in accordance with section 3, you agree to be bound by these Terms and the other documents expressly referred to in them.
1.6 You should print a copy of these Terms or save them to your computer for future reference.
1.7 We amend these Terms from time to time as set out in section 14. Every time you wish to order Products, please check these Terms to ensure you understand the terms which will apply at that time. These Terms were most recently updated in June 2015.
1.8 In these Terms:
1.8.1 "Buyer" means a purchaser of a Product on the website from a Seller;
1.8.2 "Customer Account" means a customer account which has been opened by you through our website in respect of the Products;
1.8.3 "Order" means an order for a Product placed on the website;
1.8.4 "Seller" means the seller of a product, being a business or consumer seller;
1.8.5 "VAT" means Value Added Tax;
1.8.6 "VIP Item" means a Product listed for sale by a Seller using the VIP Service;
1.8.8 a person includes a natural person, corporate or unincorporated body (whether or not having separate legal personality);
1.8.9 a reference to a party includes its successors or permitted assigns;
1.8.10 a reference to a statute or statutory provision is a reference to such statute or statutory provision as amended or re-enacted. A reference to a statute or statutory provision includes any subordinate legislation made under that statute or statutory provision, as amended or re-enacted;
1.8.11 any phrase introduced by the terms including, include, in particular or any similar expression, shall be construed as illustrative and shall not limit the sense of the words preceding those terms; and
1.8.12 a reference to writing or written includes e-mails.
2. IF YOU ARE AN INDEPENDENT PROFESSIONAL BUYER OR SELLER
This section 2 only applies if you are a independent professional seller.
2.1 If you are not a consumer, you confirm that you have authority to bind any business on whose behalf you sell or purchase the Products.
2.2 The Agreement constitutes the entire agreement between you and us and supersedes and extinguishes all previous agreements, promises, assurances, warranties, representations and understandings between you and us, whether written or oral, relating to its subject matter.
2.3 You acknowledge that in entering into the Agreement you do not rely on any statement, representation, assurance or warranty (whether made innocently or negligently) that is not set out in the Agreement. You and we agree that neither party shall have any claim for innocent or negligent misrepresentation based on any statement in the Agreement.
2.4 Nothing in this section shall exclude liability for either party's fraudulent misrepresentation.
2.5 Professional sellers are legally obliged to accept returns. Please see HEWI returns policy, buyer pays fees and any duties and must notify and return the item promptly by tracked, insured postage.Exceptions apply for incorrect listings.
3. SALE PROCESS
3.1 All users of the website will be asked register on the website by providing your name, email address, phone number and address and create a username and password.
3.2 You must use all reasonable steps to keep your username and password confidential, and must inform us if you suspect or discover that your username or password have become known to someone else.
3.3 You shall use your account to make an offer or purchase the Products or list Products in accordance with the process outlined on our website.
3.4 For Products listed or purchased:
3.4.1 we will deduct payment for the product from a Buyer's account when the Buyer submits their payment details on the website and purchases the Product;
3.4.2 an automatic notification email is generated by the website to the Seller once a Product is sold and another email is generated when the Product has been paid for (the "Confirmation Email") which includes the Buyer's address in order for the Seller to arrange delivery;
3.4.3 in the event that we are unable to obtain authorisation for payment, we reasonably believe a transaction is fraudulent or you do not meet the eligibility criteria set out within these Terms then an Order may be refused;
3.4.4 we will hold payment until the buyer marks the item as received or if the tracking confirms receipt with buyers signature. We allow 7-14 days for returns. The time frame will vary depending on each seller status and their returns agreement. You can see the returns policy on each item page.
3.4.5 once payment can be processed we will deduct the applicable commission plus VAT if applicable before transferring the balance of the sales proceeds to the Seller's nominated account.
3.4.6 where a transaction/sale is cancelled or unfulfilled for no valid reason, HEWI reserve the right to charge sale transactions fees and applicable commissions.
4. VIP sellers
4.1 Our VIP service offers:
- The services of the HEWI VIP team, which is responsible for all aspects of your account management
- Collection service
- In-house Photographer - all images are copyrighted and remain the property of HEWI.
- Items authenticated and processed for sale - the upload of products is scheduled at the team's discretion
- Pricing - prices are set by our curation team. For high value pieces, or on a requested item basis, the team will approve pricing before the items are set live on HEWI. Items are priced to allow for a 10% discounted offer by a buyer.
4.2 Commission is charged at 35% + VAT. Lower fees can be negotiated on an item by item basis for very high value items. (Birkin bags, fine jewellery and watches etc.) A minimum of £25.00 commission is charged per item.
4.3 Fees - Once your delivery has been accepted, any requests for an item/s to be returned before a period of 6 months has passed, incur early return fees as detailed below. (Items that have been listed on sale for longer than 6 months are exempt from these fees.)
- Resale value of £500.00 or less - £25.00 fee per item
- Resale value of £500.00 - £1,500.00 - £100.00 fee per item
- Resale value of £1,500.00+ - £250.00 fee per item
4.4 Items deemed not suitable for sale must be collected within 5 business days or storage costs will be incurred. Storage costs will be incurred for a maximum of 1 month. If no arrangements have been made in this time, the items will be donated to a charity of our choice.
4.5 Dry cleaning - should any items need dry cleaning, this will be charged to your account. Items should be sent to HEWI in a clean, saleable condition.
4.6 Storage - Items are insured and securely stored until they are sold and shipped.
4.7 Promotion - We promote your items globally on the HEWI platform, via newsletter and social media. We will make regular reductions on any unsold items in order to drive sales within your account.
4.8 Authenticity - Please provide all packaging, receipts, and Cites to assist with the sale of your items. If an item requires external authentication, the team will make contact to advise. There will be an extra charge for this service. If an item is confirmed as counterfeit, you will be immediately notified.
4.9 Payment management - Payments are made weekly, bi-weekly or monthly depending on your preference. Payment is made via bank transfer or PayPal. Please note that fees will be charged for international payments.
4.10 Privacy - Please request an NDA if one is required and advise the team if minimal communication is preferred.
5. THE PRODUCTS AND PRICING
5.1 hardlyeverwornit.com does not take responsibility and is not liable for any images uploaded by or on behalf of a Seller, who does so at his/her own discretion.
5.2 The prices and Products displayed on the website are subject to change and may be changed at any time and without notice to you provided that if a Buyer places an order for Products through the website the price the Buyer will pay for the Product(s) will be the price displayed at the time the offer was made or the bid was placed, as appropriate, except for where the price displayed was incorrect and that pricing error was obvious and unmistakeable. The prices displayed on the website at any moment are only valid at that moment.
5.3 Prices shown on the website are in GBP and are inclusive of VAT at the applicable rate unless you have selected an alternative country where VAT is not chargeable, in which case prices shown on the website will be displayed in the relevant currency, however other taxes imposed by the applicable governmental authority may apply, including import duties and taxes.
5.4 The price of a Product does not include delivery charges or any relevant import duties and taxes. Delivery charges are as shown on the Product detail page. Please see section 6 below for more information on delivery.
5.5 SELLERS Recommended Retail Prices: Please ensure that you are able to provide proof of purchase price, should you be a asked to provide it. Inflated purchase prices can result in returns due to incorrect listing.
5.6 BUYERS Recommended Retail Prices: Recommended retail prices are approximate and vary depending on year and source of purchase. Please contact the seller of the item, should you wish further clarification on the RRP they have entered.
5.7 PROMO CODES
Promo code discounts are strictly for use within the specified time, this means, payment must be completed before the code deadline.
Postage costs are NOT included in the purchase amount required.
Specific items may be exempt from discount codes, also on site wide promotions.
Promo codes cannot be used if you wish to pay for an order in instalments
If a promotional discount applied to your purchase originally, then the same discount will be applied if you return it.
This means that you will only be refunded the amount that you originally paid for your purchase.
Admin can be contacted to enquire whether a reduced price is possible.
5.7.1 NEW CUSTOMER 10% OFF
Use promo code NEW10 to get 10% off your first HEWI purchase, subject to these terms and conditions:
To redeem this offer, register for an account at https://www.hardlyeverwornit.com/register.php and enter code NEW10 at checkout on your first order from HEWI
This offer is eligible for 14 days from when you register your account and will expire once you have placed your first order with HEWI
This promo code only applies to first time orders, with no minimum spend
The maximum amount which can be discounted is £50, which means orders over £500 will be reduced by no more than £50.
This promo code may only be used once per person and cannot be combined with any other promotion, discount, offer, code, certificate, or coupon
This offer is non-transferable, non-exchangeable and no cash alternative is offered
HEWI reserves the right at our discretion to revoke, suspend, cancel and/or amend the offer and these T&Cs at any time and without notice
In the event of a dispute regarding this promotion, the decision of HEWI is final and no correspondence or discussion shall be entered into
5.7.2 10% OFF ITEMS LEFT IN BASKET
Use code COMEBACK10 to get 10% off items, subject to these terms and conditions:
To redeem this offer, enter the code at checkout before 23:59 BST on 3rd October 2021.
This offer will expire at 23:59 GMT on 3rd October 2021.
The promo code applies to all items, except those sold by sellers with the following display names:
The maximum amount which can be discounted is £50, which means orders over £500 will be reduced by no more than £50.
This promotion can only be applied to one order per customer.
This code cannot be combined with any other promotion, discount, offer, code, certificate, or coupon (including the purchase of gift cards).
This offer is non-transferable, non-exchangeable and no cash alternative is offered.
HEWI reserves the right at our discretion to revoke, suspend, cancel and/or amend the offer and these T&Cs at any time and without notice.
In the event of a dispute regarding this promotion, the decision of HEWI is final and no correspondence or discussion shall be entered into.
6. DELIVERY OF THE PRODUCTS
6.1 Shipping costs may apply to your Order and additional costs may apply for certain premium delivery services. If these costs apply they will be displayed prior to payment being taken. Any other charges applicable to an Order will also be displayed prior to payment being taken, excluding import duties and taxes. Any delivery charges displayed do not include any relevant import duties or taxes.
6.2 The Seller will contact the Buyer with an estimated delivery date. For VIP Items we will notify the Buyer when the Product has been dispatched. Occasionally delivery to a Buyer of a VIP Item may be affected by an Event Outside Our Control, please see clause 19 for further details of Events Outside Our Control. Dates and times given for delivery are estimates only and we shall not be liable for any delay in delivery.
6.3 If a Buyer orders Products from our website for delivery internationally, the Order may be subject to import duties and taxes which are applied when the delivery reaches that destination. Please note that we have no control over these charges and we cannot predict their amount. Buyers should check whether they are liable to pay import duties and taxes prior to purchasing any Product(s).
6.4 The Buyer will be responsible for payment of any such import duties and taxes. Buyers are advised to contract their local customs office for further information before placing an Order.
6.5 Buyers and Sellers must comply with all applicable laws and regulations of the country for which the Products are dispatched and for which they are destined. We will not be liable or responsible for a Buyer or Seller's breach of any applicable law.
6.6 Buyers and Sellers shall be responsible for providing us with up-to-date contact details in the Customer Account.
6.7 For bulky and high value VIP items, shipping costs may be adjusted once the final quote is received from DHL.
7. RIGHT TO CANCEL AND RETURNS
7.1 If the Seller is a professional seller, or in relation to Products which are held and sold by hardlyeverwornit.com, including VIP Items, the Buyer may cancel an Order within 14 days of date of receipt of the Product(s) and all items should be returned unworn, in their original packaging and in saleable condition within 14 days of such cancellation directly to the Seller, or to us in the case of VIP Items and Products purchased through a Celebrity Auction.
7.1.1 Purchases from the GOSH Charity Shop Wear Care sale cannot be returned or refunded.
7.2 The Buyer will then be refunded the total amount paid for the Product(s) which are being returned within 14 days of receipt of the returned Product(s) or, if earlier, the day on which the Seller is provided with evidence that the Product has been sent back, including any standard rate shipping costs a Buyer may have paid for the delivery of the Product(s). Any refund of priority, express, premium or courier delivery charges must be arranged directly with the Seller prior to the return.
7.2.1 Any returned items due to non payment of duties are refunded less postage and HEWI handling charge of £15.
7.3 Please note that, unless the Product is faulty or not as described, the Buyer will be required to meet the cost of returning any Product(s). If a Buyer believes the Product is faulty or not as described he/she must notify the Seller and agree the method and costs of the return prior to the return. Buyers should notify us of any VIP Items purchased which are faulty or not as described in order to arrange their return to us.
7.4 To cancel an Order, a Buyer is required to let the Seller know that he/she wishes to cancel. Some Sellers may not accept cancellations of Orders, Buyers should familiarise themselves with the Seller's policy before purchasing any Product(s).
7.5 In relation to VIP Items, Buyers can e-mail us at firstname.lastname@example.org or write to us by post to 11 Manchester Square, Marylebone London, W1U 3PW clearly stating their intention to cancel an Order [for a VIP Item]. If e-mailing us or writing to us please include details of the Order to help us to identify it.
7.6 We and/or a Seller may make a deduction from the reimbursement to a Buyer of the diminished value of the goods if the Product(s) are not returned in a saleable condition or if the Products have been worn and/or are not returned in their original packaging.
7.7 All underwear,hats and Swimwear items are strictly non-refundable. Please ask the seller for detailed guidance on size, if required, prior to purchase.
7.8 For further information on returns, including the process to follow to cancel an Order and return any Product(s) please see our Returns Policy on our website.
7.9 Please note that due to the nature of the items, jewellery,watches, lingerie, swimwear and hats are non refundable items but may be re sold for a lower commission within ten days of purchase.
8. DEFECTIVE GOODS
8.1 For Product(s) that are defective, we, or a Seller who is a trader, may either offer you a refund (including the purchase price, original delivery costs and any other costs you may incur in returning the defective Product(s), repair of the defective Product(s) or a replacement Product(s) at no cost to you.
8.2 Consumers have legal rights in relation to Products that are faulty or not as described. These legal rights are not affected by any right of return and refund in this clause 7 or anything else in these Terms. Advice about legal rights is available from your local Citizens' Advice Bureau or Trading Standards office.
9. RESTRICTIONS ON YOUR USE OF THE PRODUCTS
9.1 You must be at least 18 years old and legally capable of entering into binding contracts in order to purchase or sell any Product(s).
10. RISK AND TITLE
10.1 The title to any Product(s) ordered through our website shall transfer to a Buyer upon our receipt of full payment for such Product(s).
10.2 Risk in the Products shall remain with the Buyer from the time of delivery.
11. PAYMENT AND CHARGES
11.1 We accept payment through; bank transfer, VISA, AMEX, Mastercard debit and credit cards or PayPal.
11.2 The charges for the Products are set out in the Confirmation Email.
11.3 Payment for the Products and all applicable delivery charges is in advance. We will charge the Buyer's debit card or credit card or Paypal account when the Order is placed.
11.4 VIP items deemed not suitable for sale must be collected within 5 business days or storage costs will be incurred. Storage costs will be incurred for a maximum of 1 month. If no arrangements have been made in this time, the items will be donated to a charity of our choice.
12. FAILURE TO PAY THE CHARGES
12.1 We reserve the right to suspend or close any Customer Account or otherwise restrict access to our website and the Products if you fail to pay any charges due to us by you under this Agreement immediately when such payment becomes due.
13. LIMITATION OF LIABILITY
13.1 If you are a consumer:
14.1.1 we have no liability to you for any loss of profit, loss of business, business interruption, or loss of business opportunity;
14.1.2 if we fail to comply with the Agreement, we are responsible for loss or damage you suffer that is a foreseeable result of our breach of the Agreement or our negligence, but we are not responsible for any loss or damage that is not foreseeable. Loss or damage is foreseeable if it was an obvious consequence of our breach or if it as contemplated by you and us at the time we entered into the Agreement; and
14.1.3 subject to section 12.3, our total liability in respect of the Products or any breach of this Agreement, whether in contract, tort (including negligence), breach of statutory duty or otherwise, including loss or damage during collection, storage or return, shall not in any event exceed the value of the relevant Order.
13.2 If you are a business:
14.2.1 subject to section 12.3, we will under no circumstances whatsoever be liable to you, whether in contract, tort (including negligence), breach of statutory duty, or otherwise, arising under or in connection with the Agreement for: (i) any loss of profits, sales, business, or revenue; (ii) loss or corruption of data, information or software; (iii) loss of business opportunity; (iv) loss of anticipated savings; (v) loss of goodwill; or (vi) any indirect or consequential loss;
14.2.2 subject to sections 12.2.1 and 12.3 our total liability to you in respect of all other losses arising under or in connection with the Agreement, whether in contract, tort (including negligence), breach of statutory duty, or otherwise, shall in no circumstances exceed the value of the relevant Order; and
14.2.3 you shall indemnify us and keep us indemnified for any and all losses resulting from all claims, demands, liabilities, damages, costs and expenses incurred by us or by any of our contractors, carriers, agents, employees or affiliates which arise out of your use of the Products or your breach of this Agreement.
13.3 Nothing in these Terms excludes or limits our liability for:
14.3.1 death or personal injury caused by our negligence;
14.3.2 fraud or fraudulent misrepresentation; or
14.3.3 any other liability that cannot be excluded by law.
13.4 Except as set out in this Agreement, all warranties, conditions and other terms implied by statute or common law are, to the fullest extent permitted by law, excluded from the Agreement. In particular, we will not be responsible for ensuring that the Products are suitable for your purposes.
13.5 This section 12 shall survive termination of the Agreement.
13.6 We are in no way liable for any off site transactions, negotiated and completed outside our terms and conditions.
13.7 'Return of Items' - Should any unsaleable and requested items returned to the seller, not be received as expected, the recipient must ensure that HEWI admin is made aware within 14 days from the date of the email notification, so we may look into and resolve the situation. Lack of timely notification will mean we are restricted in how we can assist and becomes the recipient's responsibility to resolve.
13.8 Unsaleable items - Hewi will contact VIP clients to inform if unsaleable items need returning. Should this return not be facilitated by the VIP client, HEWI reserves the right to donate said items to charity after 14 days.
14. HOW WE USE YOUR PERSONAL INFORMATION
15. OUR RIGHT TO VARY THESE TERMS
15.1 We may revise these Terms from time to time.
15.2 Every time you place an Order, the Terms in force at that time will apply to any corresponding Order.
16.1 You shall:
17.1.1 ensure that the information you include in your use of the website is complete and accurate; and
17.1.2 ensure that you only purchase or sell Products if you are at least 18 years old.
17.1 We may terminate this Agreement with immediate effect by notice in writing to you if:
18.1.1 you fail to pay any amount due under this Agreement, including any interest accrued, by the date due; or
18.1.2 you are in breach of any term of this Agreement.
18. CONSEQUENCES OF TERMINATION
18.1 Upon termination of this Agreement for any reason:
19.1.1 you shall immediately pay to us all of our outstanding unpaid invoices and interest;
19.1.2 the accrued rights, remedies, obligations and liabilities of each party as at expiry or termination shall not be affected, including the right to claim damages in respect of any breach of the Agreement which existed at or before the date of termination or expiry; and
19.1.3 sections which expressly or by implication have effect after termination shall continue in full force and effect.
Each party shall keep in strict confidence all information which is of a confidential nature and which has been disclosed by one party to the other party. This section 18 shall survive termination of this Agreement.
20. EVENTS OUTSIDE OUR CONTROL
20.1 We will not be liable or responsible for any failure to perform, or delay in performance of, any of our obligations under this Agreement that is caused by an Event Outside Our Control. An Event Outside Our Control is defined below.
20.2 An "Event Outside Our Control" means any act or event beyond our reasonable control, including without limitation strikes, lock-outs or other industrial action by third parties, civil commotion, riot, invasion, terrorist attack or threat of terrorist attack, war (whether declared or not) or threat or preparation for war, fire, explosion, storm, snow, flood, earthquake, subsidence, epidemic or other natural disaster, failure of public or private telecommunications networks, impossibility of the use of motor transport or other means of public or private transport, road traffic accidents, road closures or mechanical failure.
21.1 Notices to you
22.1.1 Any notice given by us to you under this Agreement must be in writing and may be served by e-mail, by personal delivery to the person notified or its address, or by prepaid post.
22.1.2 Your address for service of notices shall be your e-mail and/or postal address specified in your Customer Account or any other address in England, Scotland or Wales which you have previously notified to us in writing.
21.2 Notices to us
22.2.1 Any notice given by you to us must be in writing and maybe served by personal delivery, by pre-paid post or by e-mail.
22.2.2 Our address for service of notices shall be our address set out in these Terms.
21.3 A notice will be served at the time of personal delivery or 48 hours after it has been placed in the post, or at the time the e-mail was sent by the sender, provided that the sender of the email does not receive an e-mail message stating that the email message has not been received by the intended recipient.
21.4 You will inform us in writing of any changes to your billing details, contact details, alternative contact details, authorised persons, insurance details or access details stated in your Customer Account.
22. ASSIGNMENT AND SUB-CONTRACTING
22.1 We may at any time assign, transfer, mortgage, charge, subcontract or deal in any other manner with all or any of its rights under this Agreement and may subcontract or delegate in any manner any or all of our obligations under this Agreement to any third party or agent.
22.2 You shall not, without our prior written consent, assign, transfer, mortgage, charge, subcontract, declare a trust over or deal in any other manner with any or all of its rights or obligations under this Agreement.
23. OTHER IMPORTANT TERMS
23.1 All intellectual property rights in or arising out of or in connection with the Products shall, as between you and us, be owned by us.
23.2 These Terms are only available in the English language.
23.3 If any of these Terms conflict with any terms of an Order, the Order will take priority.
23.4 This Agreement is between you and us. No other person shall have any rights to enforce any of its terms, whether under the Contracts (Rights of Third Parties Act) 1999 or otherwise.
23.5 Each of the sections of these Terms operates separately. If any court or relevant authority decides that any of them are unlawful or unenforceable, the remaining sections will remain in full force and effect.
23.6 If we fail to insist that you perform any of your obligations under this Agreement, or if we do not enforce our rights against you, or if we delay in doing so, that will not mean that we have waived our rights against you and will not mean that you do not have to comply with those obligations. If we do waive a default by you, we will only do so in writing, and that will not mean that we will automatically waive any later default by you.
23.7 If you are a consumer, you have legal rights in relation to the Products. Advice about your legal rights is available from your local Citizens' Advice Bureau or Trading Standards Office. Nothing in these Terms will affect these legal rights.
23.8 If you are a consumer, please note that the Agreement is governed by English law. This means an Agreement for the purchase of Products and any dispute or claim arising out of or in connection with it will be governed by English law. You and we both agree that the courts of England and Wales will have non-exclusive jurisdiction in connection with any such dispute or claim.
23.9 If you are a business, the Agreement and any dispute or claim arising out of or in connection with it or its subject matter or formation (including non-contractual disputes or claims) shall be governed by and construed in accordance with the law of England and Wales. You and we both irrevocably agree that the courts of England and Wales shall have exclusive jurisdiction to settle any dispute or claim arising out of or in connection with the Agreement or its subject matter or formation (including non-contractual disputes or claims).
24. AUTHENTICITY OF GOODS
24.1 All Vip items are sold via our concierge service and are checked, photographed,and shipped from our London offices.
ITEMS SOLD BY INDIVIDUAL SELLERS
24.2 All listings are screened by HEWI Approval team prior to being set live on the platform. Buyers are always encouraged to ask any questions prior to purchase, either directly to the seller, or by contacting HEWI Admin. All payments for purchased items, are made directly to HEWI. A period of 14 days is allowed for a buyer to contact admin to request a return and refund from the marked postage date.
25. IMPACT OF BREXIT
25.1 The UK and EU have now reached a Partnership Agreement which governs trading rules from 1 January 2021.
This is a "zero tariff" deal, so no new tariffs will be generally applied for UK and EU goods.
However, please note that goods will still have to comply with Rules of Origin to benefit from zero tariff arrangements.
For more detail on these rules, please visit the UK Government's Brexit checker.
Please also note that, while tariffs will generally not apply, lots of other rules are changing.
For example, customs processes will change, new rules will apply when shipping goods from Great Britain to Northern Ireland and the rules around import VAT will change (see below). Therefore, it's important to prepare for these.
25.2 Where can I find the new rules for Brexit?
Official advice on the new rules for Brexit can be found here: https://www.gov.uk/transition
25.3 New UK VAT arrangements for imports
On 1 January 2021, the UK government introduced a new model for the VAT treatment of goods arriving into Great Britain from outside of the UK.
The new arrangements include the abolition of Low Value Consignment Relief, which relieves import VAT on consignments of goods valued at £15 or less.
Online marketplaces (OMPs), where they are involved in facilitating the sale, are now responsible for collecting and accounting for the VAT. More details on these changes can be found here.
25.4 Do you have your EORI number yet?
From 1 January 2021 you'll need an EORI number to move goods between Great Britain and the EU.
Apply for an EORI number as soon as possible as it can take up to a week to get one. If you use a post or parcel company they'll tell you if you need an EORI number. If you do not have an EORI, you may have increased costs and delays. For example, if HM Revenue and Customs (HMRC) cannot clear your goods you may have to pay storage fees.
In general, if you send your parcels by post from the GB to the EU through Royal Mail or Parcelforce Worldwide and if the value of the items in each parcel is less than GBP 873 (or EUR 1,000), you will not need an EORI number for filing a customs declaration which, for such parcels, takes the form of a CN22 or CN23. For more information, see here.
25.5 Do I need an EORI number for both the GB and the EU?
This depends on which party in the transaction is the exporter of record (EOR) and the importer of record (IOR). If you are sending goods across the customs border after the end of the Brexit transition, both the EOR and the IOR will require an EORI number. If you are clearing customs into/out of any EU member state, you will only need an EU EORI number.
If you are clearing customs clearances into/out of the UK, only a GB EORI number will be required for customs clearances into/out of the UK. One EU EORI number will be sufficient for all EU countries. You can find out how to get a GB EORI here and how to request an EORI number for EU Countries here.
25.6 Shipping goods from Great Britain to Northern Ireland
Until 31 March 2021, HMRC is adopting a temporary approach to applying declaration requirements for the movement of goods in parcels by express carriers and the Royal Mail Group. This recognises the unique circumstances of Northern Ireland, the impacts of any disruption to parcel movements in the context of the COVID-19 pandemic, and specific challenges for operators moving express consignments.
Details of this approach can be found here.
25.7 UK Trader Scheme
Traders are also urged to consider whether they need to sign up to the new UK Trader Scheme (UKTS) to ensure traders don't pay tariffs on the movement of goods into Northern Ireland from Great Britain where those goods can be shown to remain the UK's customs territory from 1 January 2021.
Businesses can apply for a UKTS authorisation, allowing them to self-declare goods not "at risk" of moving on to the EU after entering Northern Ireland. This means they will not be subject to EU duties on goods being sold to or used by consumers after entering Northern Ireland from Great Britain, regardless of the outcome of the UK-EU FTA negotiations. Businesses who do not sign up could have to pay tariffs on their goods, unless they are eligible to claim a waiver.
Registering for UKTS is a simple and straight-forward process. Businesses can do this online at GOV.UK. The scheme is open to traders of all sizes and across all industries who operate under the Northern Ireland Protocol (NIP).
25.8 Useful links
The UK Government has released its Border Operating Model for the GB border from 1 January 2021 here.
Decision tree on importing goods from the EU into GB from 1 January 2021 here.
Decision tree on exporting goods from GB into the EU from 1 January 2021 here.
Making customs declarations on EU imports after 1 January 2021 here.
Advice on accounting and paying any cross-border VAT in GB from 1 January here.
Policy paper on moving goods between GB and NI from 1 January here.
Preparedness notices from the European Commission can be viewed here.