[SunRescue] Re: UK VAT/Duty

[BSD Bob the old greybeard BSD freak]

> > >As a point of interest, what is the VAT and duty position when importing
> > >second hand hardware into the UK?
> > 
> > As far as I can make out, if you import from outside the EU into EU, and the item will remain within the EU, you will be liable for VAT. This regardless of what the item is (although I presume that 0% VAT items would be OK). There is a minimum threshold, based on the stated value of the item - something like 30UKP for a gift, or 18UKP for goods - below which you won't get charged VAT. 
> > 
> > The big GOTCHA is that if VAT is levied it is levied on the STATED value of the item AND the POSTAGE.
> > 
> In addition to VAT (value-added tax, sort of sales tax for US readers)
> there is some duty levied on top of (or perhaps before) the VAT. This
> means customs charges can be 25% of the value of the item. The fact items
> are 'second-hand' makes no difference.

For the sake of discussion, what is the best way to send someone in
England or Sweden, for example, a junk computer board you pulled out
of surplus scrap that cost you maybe 1 US dollar?  Most of the time
we swap these things for free, or at most 5 or 10 bucks.  Yet, some
of the commercial parts mongers may try to sell them for 50-100 dollars
or more.

How does one guage what to `value' it at, for the customs folks?
I paid 1 buck for it, or pulled the board out of a computer I paid
5 bucks for in surplus, yet may have cost 100K new?  Commercially,
you would go backrupt trying to sell it... or sit on it till the cows
come home.  The market value for the board at flea markets and trade
shows might be 5-10 bucks, if you are lucky.

What to scribble where on the customs forms?

Bob