UK VAT/Duty (was Re: RE: [SunRescue] FS SparcServer 1000)

[Alistair MacDonald]

=== pgj at e-grs.com 02/26/01 04:31PM ===

>As a point of interest, what is the VAT and duty position when importing
>second hand hardware into the UK?

As far as I can make out, if you import from outside the EU into EU, and the item will remain within the EU, you will be liable for VAT. This regardless of what the item is (although I presume that 0% VAT items would be OK). There is a minimum threshold, based on the stated value of the item - something like 30UKP for a gift, or 18UKP for goods - below which you won't get charged VAT. 

The big GOTCHA is that if VAT is levied it is levied on the STATED value of the item AND the POSTAGE.

(Note: I'm not suggesting people exporting should put lower values on the customs forms)

If it goes through USPS/Parcel Force then they will process it for you and place a charge of 5 - 10UKP on top (handling fee) and you will need to pay before you can take delivery. In practice this can be a bit hit & miss.

Alistair