Import Duty On Records

[Dave Rimmer]

Noticed there was a discussion going on about when import duty becomes payable. Well here's what HM Revenue & Customs site says

2. Postal Packages imported from countries outside the EU

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2.1 Does the sender have to declare the goods?

Under international postal agreements the sender must complete a customs declaration (CN22 or CN23) which in most cases should be affixed to the package. The declaration includes a description of the goods, the value and whether they are gifts or commercial items. Any Post Office abroad should be able to give advice to the sender.

It is in your own interest to ensure, wherever possible, that the sender abroad makes a complete and accurate declaration. If no declaration is made, or the information is inaccurate, the package may be delayed while we make further enquiries, or in some cases the package and its contents may be seized.

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2.2 Do I have to pay import duties and/or import VAT on goods sent to me?

Most goods arriving in the UK from outside the EU are liable to any or all of the following taxes:

• customs duty
  
• excise duty
  
• import VAT
  

and must be paid whether:

• you purchase the goods or receive them as a gift;
  
• the goods are new or used (including antiques)
  
• the goods are for your private use or for sale
  

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2.3 Are import duties and import VAT always payable?

No. Customs duty is waived if the amount of duty is less than £7.

Import VAT is not payable on:

• commercial consignments eg goods purchased over the internet with an intrinsic value not exceeding £18, but this does not include alcohol, tobacco products, perfume or toilet waters
  
• gifts, excluding alcohol, tobacco, perfumes and toilet waters, with a value not exceeding £36 and which comply with the rules shown in paragraph 2.4.
  

There are a number of other circumstances where relief from some or all customs charges may be available. If you think your goods may be eligible for a relief you should contact the National Advice Service for further information.

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2.4 Gifts

Goods sent as a gift are not free of import duties and import VAT. However, customs duty will not be collected if the amount is less than £7, and import VAT is not chargeable if:

• the value of the gift does not exceed £36
  
• the customs declaration is completed correctly
  
• the gift has been sent from a private person outside the EU to a private person(s) in this country
  
• the gift is for the use of either yourself or your family
  
• there is no commercial or trade element and the gift has not been paid for either directly or indirectly
  
• the gift is of an occasional nature only eg for a birthday or anniversary.
  

Please note the purchase of goods from outside the EU to give as a gift to a relative or friend, whether or not addressed to that person, is treated as a 'commercial consignment' for which the import VAT relief threshold is £18 (paragraph 2.3 refers).

[Guest]

Nice one Dave........robbing feckers!!

[paultp]

The biggest bug bear for me is not the VAT it is Royal Mail International's 8 quid charge when something has been nabbed for VAT by HMRC

[pikeys dog]

Got to go and pay £95 customs charge tomorrow for some material I've had imported... factored the charge in prior to purchase so was expecting it...

Maybe if everyone factored in customs charges on their eBay, we might start seeing sensible price levels.