Guest prescience Posted May 18, 2006 Posted May 18, 2006 Information provided by HM Revenue and Customs for when you wish to import wheels and tyres specifically from outside the EU - the advice applies to all imported goods, just the duty rates will differ. Goods imported into the UK from a country outside the EU are liable to customs duty and VAT charges. These charges must be paid whether: * you purchase the goods or receive them as a gift; * the goods are new or used; * the goods are for your private use or for sale. The rate of customs duty payable depends upon the tariff classification and commodity code applicable to the particular goods. Such information is available at either of the following online sources:- http://europa.eu.int/comm/taxation_cust ... arhome.htm. Used tyres are classified under tariff heading 4012; wheels are classified under tariff heading 8708. The rate of customs duty for both items is 4.5%. Tyres and wheels are subject to VAT at the standard rate of 17.5%. Customs duty is charged on the customs value of the goods. This value consists of the cost of the goods plus the cost of shipment to the UK plus any insurance costs connected with shipment. VAT is charged on the customs value plus the duty. If the goods are mailed to you, the duty and VAT charges are raised by Customs at the postal depot of importation from the information given on the customs declaration attached to the package by the sender and, if necessary, by examination of the goods. These charges, together with the Royal Mail/Parcelforce fee for clearing the goods through Customs (£8 or £13.50 depending on the value of the goods), are notified to you on a charge label affixed to the package and are payable when the package is delivered to you. If the goods are sent via one of the courier companies (Fedex, UPS, etc) or a shipping agent, the particular company will contact you regarding the importation and delivery of the goods and will complete the importation formalities with Customs, including payment of the duty and VAT, on your behalf. You will be invoiced by the company for the duty and VAT charges and their own handling/clearance fee. I trust that the above is helpful to you but if you have any further queries please contact the National Advice Service helpline on tel 0845 010 9000 (Mon-Fri 0800-2000). Regards Bernard Stather Written Enquiries (International Trade) H M Revenue and Customs Eldon Court 75 London Road Reading RG1 5BS Date: 15 May 2006
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