DT DDP Smart flyer

DDP SMART BORDER A faster, smarter way to ship to the EU Your worldwide freight and logistics partner

CUSTOMS CLEARANCE POINT

SIMPLIFY THE PROCESS OF SHIPPING TO YOUR EU CUSTOMERS

Goods are customs cleared at the French smart border

No forms, customs formalities or costs for your EU customer

No VAT to be outlaid

Your customer receives goods as if they are buying from an EU supplier

Fast transit times

HOW IT WORKS

Shipments from the UK destined to most EU countries can be customs cleared as they enter France. Import entries are completed in the name of the UK exporter. Duty (if applicable) is charged back to the UK exporter and will not hold up deliveries. Two options to account for VAT but neither requires money to be outlaid by the exporter or your customer: • Regime 42 • Regime 40 Groupage or full load shipments are routed directly to the destination country with no requirement to stop or off-load in France (providing no customs inspection is required).

REGIME 40 Regime 40 is the most common regime for importing goods into France. This method requires a French VAT number to be held by the importer (who in this case is also the UK exporter). The goods would clear customs as they would under Regime 42 but the VAT is charged to your FR VAT number. Auto-liquidation (postponed VAT accounting) is standard in France so no money is outlaid. Once cleared, goods can be delivered to any EU country (including France) as an inter-community transaction.

REGIME 42 Using Regime 42 for import customs clearance in France, VAT is not outlaid at any point in the process. Our customs and tax agents use what is known as a Global VAT number that allows for this. The transaction is treated as an inter-community transaction and VAT is reverse charged to your customer. Effectively, as if it were a VAT registered EU company selling to another VAT registered EU company. Please note: Regime 42 is not an option for shipments being delivered in France.

Speak to one of our specialists for more details

Sales@daviesturner.co.uk

0330 030 1870

www.daviesturner.com