Hi there, I'm pretty sure I know the answer to this, but just need confirmation.
The firm I work for imported some goods from a manufacturer in the USA and were delivered by DHL to whom we paid import duty and VAT. All good.
We then sold the goods to our customer in France, and despatched them via UPS with a tracking number and all the necessary documents. Our customer never received the goods, and despite numerous attempts by both ourselves and our French counterparts to resolve the matter, the goods were never delivered to our customer.
It appears that the goods had a three week holiday at Charles de Gaulle Airport, and then UPS decided to return them to us using a different tracking number, and the first we knew about it was when the parcel was unexpectedly delivered back to our warehouse.
We have now received an invoice from UPS for import duty, fees and VAT on these goods, as they seem to be treating the return to us as an import.
The import VAT is also now showing on our monthly import VAT C79 certificate.
They are wrong, aren't they?