Import Duty and VAT
I made inquiries following the comments posted on here about Import Duty and V.A.T on second-hand goods brought into the country. Here is the relevant part of the reply that I received:
Dear Sir
I would like to explain that all goods both new and second hand, sent from
outside the European Community are liable to Customs Duty and VAT if the
value of the goods is over £18. If the parcel contents are a gift from a
private person abroad to another person in this country the limit is raised
to £36.
Duty is charged as a percentage of the value of the goods. The percentage
varies depending on the type of goods and the country of origin. Duty is
charged on the price paid for the goods including any local Sales Tax plus
postage, packing and insurance costs. Duty amounts of less than 10 Euros are
not raised.
VAT is charged at the same rate that applies to similar goods sold in this
country. The value of the goods for import VAT is based on the value for
duty plus any duty charged.
The additional £8.00 is a Parcelforce Worldwide fee which is levied by them
as a contribution towards the cost of presenting the parcel to Customs,
paying the duty and VAT on your behalf and collecting it from you. It is
entirely separate from the duty and VAT charged by HM Revenue and Customs
and if you require further information you should contact Parcelforce
Worldwide direct on 08708501150.
Donna Routledge (Mrs)
Officer
Correspondence Team
HM Revenue & Customs
Coventry International Hub
Siskin Parkway West
Coventry
CV3 3HX
Tel; 02476 212860
Fax; 02476 212812
Email;
[email protected]
Website;
www.hmrc.gov.uk