Ordering from Wingnut Wings

[Scratchbuilder]

Even though they're from a private stash?

Martin

[Work In Progress]

Yes, though as IIWY's experience above shows, some things get through. But that's due to imperfection in the collection regime, not any sort of exemption. In principle VAT is payable.

Try bringing in something big and obvious like a second-hand car or aeroplane from the US, and see. Just because you bought it from a previous owner rather than the manufacturer makes no difference, unless you can claim a specific exemption (e.g. "cultural goods" more than 50 years old).

Of course, second hand goods do make the valuation on which VAT is payable somewhat more subjective. Quoting from the HMRC website:

**

Value Added Tax (VAT) - Import VAT is charged at the same rate that applies to similar goods sold in the UK and applies to commercial goods over £15 in value, and on gifts that are over £40* in value. However, please note that commercial consignments sent to the UK from the Channel Islands do not benefit from any relief of import VAT. The value of the goods for import VAT is based on the:

• basic value of goods, plus
• postage, packing and insurance, plus
• any import (Customs or Excise) duties charged.

As with customs duty, the cost of postage is excluded from the calculation for VAT on gifts except where the sender has used the Express Mail Service (EMS) as opposed to a standard mail service.

*Please note this limit will reduce to £36 with effect from 1 January 2013.

3.2 Is duty charged on used goods?

Used goods are still liable to the same duty and VAT charges as if they were new. However, this may vary depending on their age and condition.

**

In general they will trust a sensible-looking customs declaration for valuation, but in most countries falsifying a customs declaration is regarded a non-trivial tax fraud so rigging that is not something I'd recommend. By the same token though it is important to make sure that your vendor doesn't put an inflated valuation on the documentation. I had an expensive problem at Christmas with a vendor who put the original asking prices on a parcel containing several items that I'd negotiated to a much keener price. I had to pay VAT and (in this case) duty (these were dutiable items, not model kits) on the full price which was not fun.

It's not uncommon for parcels to be opened for inspection. In the end, if they think something is worth more than it says on the paperwork, they'll offer to let it through on the basis of what they say it's worth and leave you to dangle until you can convince them through sufficient evidence to the contrary. Of course you don't get to talk to HMRC at the point of collection, only to Parcelforce or FedEx or whoever, and the carrier will not get involved in that debate for you. So you're then in the position of having to leave your stuff, which has already been opened and re-packed, to fester in some back-office with the carrier, while you take it up with HMRC at long-distance. This is not something I like to do.

Edited June 25, 2013 by Work In Progress

[is it windy yet?]

So, getting second hand Williams Bros kits from Canada shouldn't be a problem, tax wise?

Martin

I wouldn't know. I'm based in Canada. Our postal service has left most of my model kits alone. What your postal service charges is up to them. I have had shipments from the UK with no duty, taxes or fees. I get WNW from New Zealand without duty, taxes, or fees. I order a small kit off eBay from the USA, no taxes, duty, or fees. I last ordered a huge shipment from Japan and was pounded with duties, taxes, and fees.

[Wizball]

It really is VERY simple. Outside EU = you pay your country's VAT when you import an item (gift, bought, everything). The courier is allowed to take out a fee for administrating this. Inside EU = you pay VAT directly in the shop when you order.

There are exemptions, thresholds and special cases, for instance if a (inside EU) shop sells a lot to a particular country they will pay THAT country's VAT (if I order from Amazon UK I pay Swedish VAT, but the prices are automatically shown including that) but the basic rule is outlined above. If your courier misses it, lucky you, but you were just lucky.

Some goods you have to pay duty on as well but model kits are not one of them.

And EU has made all of this MUCH better, since before that you ALWAYS had to pay your country's VAT on every purchase from another country. This is why I order much of my stuff from UK (and the rest from Japan/HK) now, since you have much better prices and we're both EU countries.

Still would not call it a "EU tax" though. VAT was a burden we had to bear long before that.