BF2S Forums Someone explain the whole Import tax thing (UK)

HM revenue and customs wrote:

What duty and tax will I pay?

In most cases you will have to pay duty, VAT and, for some goods such as alcohol and tobacco, Excise duty as well. The attached table provides a list of the more commonly imported goods via the internet for your information. It contains details of the likely VAT and duty rate plus an indication of where Excise duty may also be due.

Common Internet Goods

If you need more specific information, the first step will be to identify the correct amount of duty and VAT. To do this you need to find out the right 10-digit commodity code for your goods. Once you have the correct 10-digit commodity code, HM Customs and Excise National Advice Service (NAS), will be able to quote the correct rate of duty, VAT and any Excise duty to be paid.

National Advice Service Tel 0845 010 9000 (+44 2920 501 261 for international callers).

The full list of commodity codes, duty rates etc are listed in a publication known as the Tariff. The Tariff is a 3 volume annual publication which is updated monthly and contains useful information about customs import and export requirements.

If you do not have access to a copy of the Tariff there is a web-based means of self-classifying your goods provided by the European Commission website, Europa.

Alternatively, you may find it helpful if you look at the ICN online. Although the ICN provides a commodity code for goods moving within the EC, this 8 digit code forms the basis of the 10-digit commodity code, required to obtain the duty and VAT rates. You will need to contact HM Revenue & Customs Tariff Classification Service to obtain the important last 2 digits.

If you are uncertain about the correct tariff classification of specific goods, you may seek advice from the Tariff Classification Service. The Tariff Classification Service can offer advice on a maximum of three items at a time.

Tariff Classification Service Tel 01702 366077 (+44 1702 366077 for international callers).
How the duty and tax will be collected?

Under international postal agreements, the sender must make a customs declaration on a form, which, in most cases, will be attached to the package. The declaration includes a description of the goods, their value and whether they are gifts or commercial items.

The Post Office may charge you for clearing your package through customs. They handle packages for customs examination and, if required, open and re-pack them. The Post Office will also store packages if customs need to make enquiries; for example, when the contents have not been declared properly by the sender. The Post Office fees are collected at the same time as customs charges but are completely separate and customs cannot reply to queries about them.

Usually the Post Office will collect charges on delivery. A charge label will be affixed to the package at the Customs Postal Depot. This will show the amount of customs charges to pay as well as any Royal Mail fee applicable.

Sometimes you may be sent a declaration form, which you must complete and return to the depot before a customs package can be delivered. You should not send any payment of customs charges with the form unless you are asked to do so.

For more details on international post see our Notice 143 A guide for international post users.

Last edited by bennisboy (2007-11-26 06:41:40)