I wonder if there are people out there who have experience on VAT applied to items sent by courier from outside the EU. To summarise my story:
1- A client in the USA sent me by courier, on loan, an item for me to work with on his project.
2- He put a value on the item in case of a claim for loss or damage on the documentation you have to complete.
3- The courier told him to fill the courier's standard document entitled "commercial invoice" stating the item value and description, without asking if the recipient is paying for it.
4- I did not paying anything for the item sent to me and will return it to the sender.
5- Even if the sender made a mistake filling the invoice, he subsequently wrote to the courier and told them that the item was on loan and that I was not paying for it.
6- The courier applied a VAT charge for the item and sent me an invoice.
7- I complained to the courier that I should not pay VAT on something I did not buy.
8- The courier said on a message: "We appreciate that the goods were incorrectly entered through no fault of your own, but...."
9- The courier says I can claim the VAT back but I cannot as I am not registered for VAT and, why should I get into a bureaucratic procedure for their mistake?
10- I did not place the order with the courier, I only received the items and did not enter into any contract agreement with the courier.
11- I seem to remember that the courier forms say that the recipient may refuse to pay charges when receiving the item.
12- If the sender, the courier's client, sent the wrong document, why is the dispute between the courier and I?
13- The sender ticked on the invoice: "Duties and Taxes payable consignee" but I this was not done with my agreement.
Who pays here, the sender filling the invoice, the courier taking liberties to apply charges or me for receiving the item? When I send items the couriers make me put the item information on their standard "commercial invoice" form even though the item may not be sent for money, i. e. on loan or a gift.
Thanks
