iPad from Australia

[Glasgow]

My wife has acquired a new iPad using our family's Qantas air miles. No money has changed hands. It is being delivered to her parents in Australia and a friend is bringing it over to us when he visits the UK next week.

Is there any VAT, Customs duty or other charges due on such an item? My accountant suggests no VAT is due and this page hints at 0% Customs Duty (although I don't find it at all easy to follow):

http://tariff.businesslink.gov.uk/tarif ... e=03/05/12

Ultimately I plan to buy the iPad from her for my business but I don't believe this is relevant to the question.

Thanks in advance.

[Generix]

My wife has acquired a new iPad using our family's Qantas air miles. No money has changed hands. It is being delivered to her parents in Australia and a friend is bringing it over to us when he visits the UK next week.

Is there any VAT, Customs duty or other charges due on such an item? My accountant suggests no VAT is due and this page hints at 0% Customs Duty (although I don't find it at all easy to follow):

http://tariff.businesslink.gov.uk/tarif ... e=03/05/12

Ultimately I plan to buy the iPad from her for my business but I don't believe this is relevant to the question.

Thanks in advance.

Assume it will be in luggage or hand carried?

If so then there should be no problems getting it into customs Duty and VAT free; this saves even thinking about what the actual answer should be

[Glasgow]

Thank you. Yes it will be in luggage. I just wanted to know what the strict answer is so I could reassure the friend who is helping out. I don't want to dump him in it and I need him to be prepared if a charge is levied. So the "actual answer" is still of interest if anyone has it!

[Generix]

Thank you. Yes it will be in luggage. I just wanted to know what the strict answer is so I could reassure the friend who is helping out. I don't want to dump him in it and I need him to be prepared if a charge is levied. So the "actual answer" is still of interest if anyone has it!

Well the strict answer is that if he gets asked by customs whether or not it is for sale / business use, just say NO it is for private use whilst on my trip here. (assume they are just visiting UK for holiday?)

If he said he intends to sell it, or he is importing it on behalf of your business then arguably there would be Customs duty and VAT to pay, I didn't look at the link but the Customs Duty rate may well be 0%, but the VAT on the value of the item would be at 20%.

Chances of them getting pulled on what the ipad is going to be used for is about 1%, chances that an officer would then push the point further that any import VAT is due for some obscure reason after stating goods are for personal use whilst on vacation is about 5%, therefore I fancy your odds.

Think about how many people go on holiday with ipads, laptops etc. Can you imagine the chaos that would ensue if you got pulled up on every single item whilst vacationing.

If you are really worried - then I can find the respective law?

Hope that helps.

[Glasgow]

Thanks again. In reality I view the Australian friend as bringing it into the country on behalf of my wife for personal use and that no money changed hands for its purchase. In 6 months time my wife may choose to sell it - either to my business or to another individual but I view that as irrelevant. It has not been ordered or paid for by my business but ordered using Air Miles earned during personal trips made by family members. It is essentially my wife's property at the moment.

In the strict sense would there be any VAT to pay in the above circumstances do you think? The link suggests to me 0% Customs Duty but it's not easy to read.

[Generix]

Thanks again. In reality I view the Australian friend as bringing it into the country on behalf of my wife for personal use and that no money changed hands for its purchase. In 6 months time my wife may choose to sell it - either to my business or to another individual but I view that as irrelevant. It has not been ordered or paid for by my business but ordered using Air Miles earned during personal trips made by family members. It is essentially my wife's property at the moment.

In the strict sense would there be any VAT to pay in the above circumstances do you think? The link suggests to me 0% Customs Duty but it's not easy to read.

Likely import VAT @ 20% due on market value of ipad + cost of flight.

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