"Painting Services - Duty Implications" Topic

If I were to send minis to a non-EU painting company from the UK, how are the tax duties worked out, when the painted figures come back into the UK (if any ) ?

Lets assume the figures are worth £100.00 GBP new/unpainted, and the commission £150.00 GBP

No Brexit comments either please :)

Thanks all.

If you are sending the figures then the supply is of the service of painting them. The cost value of the figures is irrelevant, the supply for UK import purposes is the cost of painting and shipping back to you. If the painter provided the figures then it would be painted goods and the value would be the cost of the figures and painting them combined. In the latter case VAT would be due on import based on the total cost plus shipping. On the painting only I'm not sure (been out of VAT for 7 years now) but HMRC used to do a leaflet on "Processed Goods" so a check on their web site should find the info you need. HMRC.gov.uk (if I remember correctly).

You might find that sending goods abroad to be painted requires more than just you saying they are yours being returned to you – extra paperwork will almost certainly be needed to link the two shipments.

Thanks all that's what I thought, and of course the declared value of the incoming shipment will have to represent the total value, so I can certainly see the need for keeping paperwork and the ensuing discussion !
:)