I'm planning to buy some electronics in Asia in person and carry them back to the UK.
Can UK companies have their own duty free allowance (separate legal form), or not (in any circumstances)?
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If you read the description of the rules on importing goods from outside the EU on the official website, you will notice that:
To qualify for the tax/duty free allowances you also need to meet the following conditions:
- You must transport the goods yourself.
- The goods must be for your own use or as a gift.
So duty-free allowances in the EU and elsewhere are specifically intended to give a bit of leeway to private citizens. The page does not explicitly cover the rules for companies but if you want to import goods to sell them, you obviously have to pay the relevant taxes and duties (otherwise, who would pay them, exactly?)