[SunRescue] FS SparcServer 1000

[Martin Frost]

Peter Joules wrote:

> As a point of interest, what is the VAT and duty position when importing
> second hand hardware into the UK?

Firstly, make sure that the accompanying documentation gives the
phrase "used computer parts" (or "new computer parts" as appropriate).
This is a standard category for Customs, and so the risk of them
misclassifying something is smaller. Customs don't know what a
"SuperFoo SCSI expansion card part number 49875873" is, and it
can cause delay or other problems while they try to find out, or
guess.

Also don't make it too vague, or the likelihood increases that they
will open the boxes to have a look, which delays matters. There are
so many separate categories that anything vague looks suspicious.
If you have a huge box labelled "computer parts" it looks funny,
but a huge box labelled "used computer parts: 3 system boards for
Sun SS600" looks better. Don't bother listing serial numbers on
small items, even though they say you should: I've had loads of
stuff through without them.

Computers and computer parts are not liable to import duty, but
you are liable to 17.5% VAT on all goods imported from outside the EU.
(Obviously, if you're VAT-registered, you can claim this back.)

Note that many electronic items quite similar to computers are subject
to import duty in addition to VAT, and this is not refundable. This
is the reason that it is very important to use the "computer parts"
phrases. Also try to avoid words like "video" or "stereo" as these
can be misconstrued, and the import duty on VCRs is something ridiculous
like 25%, iirc.

Note that couriers like FedEx and DHL add quite steep collection and
administration charges to any parcel which is charged tax or duty.
These are unavoidable unless you have a Customs deferment number,
which means that you owe the money to Customs directly, rather than
the courier. I am looking into how to obtain one of these.

Please note that I'm not a lawyer, or an accountant, or anything
to do with Customs & Excise. I'm just someone who buys lots of
stuff from around the world and has made all the mistakes.

On a related but off-topic note, has anyone else in the UK noticed
that Customs seem to have wised up to Amazon.com sending DVDs, and
now nearly every such shipment is intercepted and taxed?

Hope this helps,

Martin