In most cases you will have to pay duty, VAT and, for some goods
such as alcohol and tobacco, Excise duty as well. HM Customs and
Excise (HMCE) has produced a table that provides a list of the more
commonly imported goods via the internet. It contains details of
the likely VAT and duty rate plus an indication of where Excise
duty may also be due.
There are a number of surprising differences among similar
products.
For instance, all cameras attract VAT; but digital cameras are
duty free, while a camcorder attracts duty at up to 14% and a film
camera attracts duty at 4.9%. A laptop is duty free; but a PDA
attracts 3.7% duty. And duty on a plasma or LCD screen is 14% if
you can use it to watch TV, but duty free if it only takes a
computer signal.
Customs duty is not payable on goods bought from countries
within the EU. However, VAT generally is payable (if due) either in
the EU country of purchase, or in the UK if the EU supplier is UK
VAT registered.
Collection
When dispatching goods, an overseas trader has to make a Customs
declaration on a form – which will normally be attached to the
package. The declaration includes a description of the goods, their
value and whether they are gifts or commercial items.
According to HMCE, 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.
HMCE also warns against unscrupulous overseas suppliers who
openly advertise on their web sites that they will deliberately
either misdescribe items or under-declare their value to evade
customs charges.
Be aware, says HMCE, that although the foreign sender may have
completed the customs declaration form on the parcel, you are
regarded in law as the importer of the goods and you are
responsible for the information on the declaration and any customs
charges that may be due.
This means that if you purchase goods from these suppliers and
the declaration is found to be false or misleading you may be
liable to financial penalties or criminal prosecution.
