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Where Taxpayers and Advisers Meet

Item exempt from Import Duty - still pay VAT???

Safer to be Seen
Posts: 2
Joined: Fri Apr 01, 2016 12:02 pm

Item exempt from Import Duty - still pay VAT???

Postby Safer to be Seen » Fri Apr 01, 2016 12:07 pm

I import an item from outside the EU and its HS code is 8714.20.0000 ... accessory for mobility scooter or chair. It is zero rated for import duty. Will I still need to pay VAT on the items as well??

jpcentral
Posts: 924
Joined: Wed Aug 06, 2008 3:28 pm
Location: Loughborough
Contact:

Re: Item exempt from Import Duty - still pay VAT???

Postby jpcentral » Sat Apr 02, 2016 12:10 pm

There are all manner of things on which import VAT is paid but which do not attract duty. Unless the goods in question are zero rated in the UK, you will be charged VAT.
John Perry
Central Business Services
Loughborough
http://www.centralbusiness.co.uk

Safer to be Seen
Posts: 2
Joined: Fri Apr 01, 2016 12:02 pm

Re: Item exempt from Import Duty - still pay VAT???

Postby Safer to be Seen » Fri Apr 22, 2016 11:50 am

There are all manner of things on which import VAT is paid but which do not attract duty. Unless the goods in question are zero rated in the UK, you will be charged VAT.
Thanks for this ... what if the items are zero rated to those who are registered disabled ... when they purchase them they fill out a form stating that they are registered disabled and then they pay no VAT ..

jpcentral
Posts: 924
Joined: Wed Aug 06, 2008 3:28 pm
Location: Loughborough
Contact:

Re: Item exempt from Import Duty - still pay VAT???

Postby jpcentral » Mon Apr 25, 2016 5:29 pm

If you are an importer/dealer who will be selling on the goods, I believe that you have to pay the VAT, which you will reclaim, and not charge it to your end customer.

If you are the actual end user, and therefore not in business, you have to complete the form and lodge it with Customs at the place of import. This is the sentence covering this from the HMRC guidance:

"Eligible customers - see paragraph 3.1, should make a declaration in the form and lodge it, before the import takes place, with the import entry declaration made to Customs at the port, airport or postal depot of importation."

The form referred to is the standard Eligibility Declaration.
John Perry
Central Business Services
Loughborough
http://www.centralbusiness.co.uk


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