[SunRescue] Re: UK VAT/Duty

[Chris Powell]

On Tue, 27 Feb 2001 11:22:04 +0000, Alistair MacDonald wrote:

> === 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.
> 

In addition to VAT (value-added tax, sort of sales tax for US readers)
there is some duty levied on top of (or perhaps before) the VAT. This
means customs charges can be 25% of the value of the item. The fact items
are 'second-hand' makes no difference.

Items do get through without any customs charged even if the item is way
over the threshold - I don't know if this is something to do with the
carrier or the point/time/date of entry of the item into the UK, or just
luck. 

I always calculate into the cost of US items any customs charges, then have
some extra beers if I don't get charged :)


Chris.