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Bell Davies International

The administration and operation of a particular duty savings facility little used by international trade.

BD International ( BDi) was formed to help facilitate a customs duty valuation principle ( the so-called “earlier sale”). Using this provision , which has been endorsed by the ECJ and is currently widely used by many multi-national companies, an importer can save duty by basing the duty calculation on factory prices when an intermediary sales company is part of the sales chain.

Unfortunately in an unrelated sales chain the intermediary or “middleman” company is often reluctant to divulge details of the factory sale to his customer. This has traditionally restricted use of the facility to multi-national companies but this is an unfair trading restriction. BDi solves the problem.  

About Us

BDi only comes into play when the BDP valuation experts are satisfied that any resultant HMRC audit ( or indeed an audit by any member state), will be satisfied with the circumstances and figures declared. It is unsafe to use the provision without expert sign-off.

What We Do

If the “earlier-sale” is confirmed as a potential approach then BDi gives practical effect to operational procedures. Using BDi the goods are imported and duty paid on the lowest possible legal base before being delivered to the UK/EU customer of the middleman company. That customer is, and remains, unaware of any factory details affecting the duty payable and BDi agree a suitable commission for their services .

Customer Testimonial

Bathroom Sourcing Co Ltd of Hong Kong

“We have been using the services of BD International for several years now. They act as VAT fiscal representative and customs broker for all our inbound shipments to the UK. Importations are cleared quickly using their own e-customs duty management system and we have reduced our import costs significantly by importing and selling on DDP incoterms to our customers. We are very pleased with the efficient service they provide for us.”

Cathy Ren

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