Importing Gym Equipment From EU to UK

Commodity Codes

Commodity codes are ten-digit numbers used to classify goods for import and export. You need the right commodity code to fill in declarations, check licenses and restrictions, and pay duty and VAT.

The commodity codes for importing fitness equipment begin from code 9506:

• Exercising equipment with adjustable resistance mechanisms is under code 9506911000 and is subject to a 20% VAT.
• Equipment without resistance mechanisms falls under code 9506919000 with a VAT of 20%
  Other sporting equipment (for exercise and fitness, wrestling, gymnastics, and so on) falls under code 95069990 and is VAT exempt (0%)

Because Great Britain and Northern Ireland have trade agreements with the EU, goods coming from Europe are eligible for a tariff preference (i.e. 0% import duty rate) in both territories of the United Kingdom. To receive this preferential rate, you will need to prove that your fitness equipment complies with the rules of origin.

VAT

To calculate the total VAT payable, you will need to provide:

• Date of import
• In part of UK the goods are going to
• Country the goods are coming from
• Customs value of the goods – there are precise rules on how to calculate this
• Costs of shipping up to the UK border
• Cost of insurance up to the UK border

The VAT for importing gym equipment from the EU to the UK is 20% of the customs value, including freight and insurance costs. VAT registered businesses can claim back any VAT paid on imported goods. For that, you’ll need to provide your import VAT Certificate (C79).

You need to declare your fitness equipment if it is going into Great Britain. However, for equipment going to Northern Ireland, you won’t be asked for an import declaration.

To complete an import declaration by yourself, you’ll need to pay for specialist software that can access the CHIEF system. Therefore, it is advisable to let your freight forwarder take care of filling and submitting the import declarations for your goods.

Because gym equipment does not fall under the category of “controlled goods,” your carrier has the option of submitting a full declaration, a simplified declaration, or a delayed declaration up to six months later.

A full declaration includes:

• A customs procedure code
• A commodity code
• A declaration of a unique consignment reference number
• The departure point and destination
• The consignee and consignor
• The type, amount and packaging of the goods
• The transport methods and costs
• The currencies and valuation methods
• The certificates and licences

If your business is established in the UK and you want to speed up the customs process, your freight forwarder can make a simplified declaration for you.

A simplified declaration requires:

• An EORI number
• HMRC authorisation
• The special computer software that communicates with CHIEF or the CDS to submit supplementary declarations
• CHIEF badge confirmation
• HMRC software testing
• An account for paying duty and VAT

You will need to pay all duties before your goods can be released. Therefore, when your declaration is accepted, HMRC will tell you how much you owe so that you can pay the duty. After importing fitness equipment, it’s best to keep records of all paperwork involved in the process for four years.