Much depends on whether the items come in 'under the radar' and what the declaration is on the label on the goods.
The sort of items we tend to purchase come under the HMRC definition of 'All Other Goods'.
The short answer in this clip from the website of HMRC is that you must pay VAT on goods with a value that exceeds £15.00 and what is more, it matters not whether the goods are new or used. So for example, suppose you bought an item of vintage test gear from the US on e-bay, and the seller declared on the label that the value of the goods was more than the equivalent in Dollars of £15.00GBP - bang, you must stump up the VAT and the Post Office Fee for collecting the VAT on behalf of the HMRC.
If you want to cut to the chase rather than wade through this verbiage, go to the sentences I've highlighted in red and italics below.
Many will tell you that they've bought stuff from say the US, as I have, and from Canada and China via Hong Kong, in excess of £15.00 and have escaped paying VAT.
Many people drive through red traffic lights and don't get a ticket, but it's a a dodgy thing to do.
I've no idea whether every parcel which wends its way to the UK is examined or only a sample - I can't imagine and army of jobsworths checking every single parcel that passes through the Post Offices hands.
Most of what I have bought has been under £15.00, but remember that the postage is included for calculating the value, so whenever I can, I buy stuff which is post free. (When it comes from China via HK Post, on most of what I've bought they seem to be in the habit of putting $6.00 US on the declaration!).
I don't object to paying VAT when it falls due, but it's the Post Office Fee that's the killer. I've never been stung myself but my son has. He bought a vintage vynil record on e-bay from the US, and the seller overstated the value on the declaration as $50USD (perhaps for insurance puposes if it was lost in transit) so my son had to cough up.
In your case Andy, if the resistors come to more than £15.00 inc post, I think it would be safer to split the order. (The customs declaration will be stated in $US - roughly 1.5 $US = £1.00GBP).
For the sake of completeness, here's the rest of the info from HMRC and the links:
Alcohol and tobacco:
If you order or send purchased goods of alcohol or tobacco you have to pay:
• Excise Duty
• Customs Duty on goods with a value that exceeds £135
• import VAT
Cigarettes and hand rolling tobacco must bear UK health warnings and fiscal marks and containers of spirits that are larger than 35cl must bear a UK duty stamp.
Perfume and toilet water
If you receive goods of perfume or toilet water as a gift from a country outside the EU then you:
• don't have to pay Excise Duty
• don't have to pay Customs Duty
• only pay import VAT if you're ordering or sending more than 50g of perfume or 0.25l of toilet water
If you order perfume or toilet water (as an example) over the internet from a country outside the EU then you:
• don't have to pay Excise Duty
• don't have to pay Customs Duty unless the value of the goods exceeds £135
• will have to pay import VAT on the full value of the goods
All other goods:
If you order or send purchased goods other than alcohol, tobacco, perfume and toilet water from a country outside the EU then you:
• don't have to pay Excise Duty
• may have to pay Customs Duty on goods with a value that exceeds £135
• will have to pay import VAT on goods with a value that exceeds £15
Note that on all goods from outside the EU, Customs Duty is waived if the amount of duty calculated is £9 or under.
Customs Duty, Excise Duty and import VAT: introduction
http://www.hmrc.gov.uk/customs/post/buying.htm
Tax on goods bought from a non-EU country:
If you're ordering or sending goods from a non-EU country to the UK, even as a gift, you may have to pay Customs Duty, Excise Duty and import VAT. Please note that where the guidance below refers to 'purchased goods' it makes no difference if the goods are new or used, for example goods bought on an auction site. And it doesn't matter if you buy them for yourself or to sell on.
If you order or send purchased goods other than alcohol, tobacco, perfume and toilet water from a country outside the EU then you:
• don't have to pay Excise Duty
• may have to pay Customs Duty on goods with a value that exceeds £135
• will have to pay import VAT on goods with a value that exceeds £15
Hope that helps.
The sort of items we tend to purchase come under the HMRC definition of 'All Other Goods'.
The short answer in this clip from the website of HMRC is that you must pay VAT on goods with a value that exceeds £15.00 and what is more, it matters not whether the goods are new or used. So for example, suppose you bought an item of vintage test gear from the US on e-bay, and the seller declared on the label that the value of the goods was more than the equivalent in Dollars of £15.00GBP - bang, you must stump up the VAT and the Post Office Fee for collecting the VAT on behalf of the HMRC.
If you want to cut to the chase rather than wade through this verbiage, go to the sentences I've highlighted in red and italics below.
Many will tell you that they've bought stuff from say the US, as I have, and from Canada and China via Hong Kong, in excess of £15.00 and have escaped paying VAT.
Many people drive through red traffic lights and don't get a ticket, but it's a a dodgy thing to do.
I've no idea whether every parcel which wends its way to the UK is examined or only a sample - I can't imagine and army of jobsworths checking every single parcel that passes through the Post Offices hands.
Most of what I have bought has been under £15.00, but remember that the postage is included for calculating the value, so whenever I can, I buy stuff which is post free. (When it comes from China via HK Post, on most of what I've bought they seem to be in the habit of putting $6.00 US on the declaration!).
I don't object to paying VAT when it falls due, but it's the Post Office Fee that's the killer. I've never been stung myself but my son has. He bought a vintage vynil record on e-bay from the US, and the seller overstated the value on the declaration as $50USD (perhaps for insurance puposes if it was lost in transit) so my son had to cough up.
In your case Andy, if the resistors come to more than £15.00 inc post, I think it would be safer to split the order. (The customs declaration will be stated in $US - roughly 1.5 $US = £1.00GBP).
For the sake of completeness, here's the rest of the info from HMRC and the links:
Alcohol and tobacco:
If you order or send purchased goods of alcohol or tobacco you have to pay:
• Excise Duty
• Customs Duty on goods with a value that exceeds £135
• import VAT
Cigarettes and hand rolling tobacco must bear UK health warnings and fiscal marks and containers of spirits that are larger than 35cl must bear a UK duty stamp.
Perfume and toilet water
If you receive goods of perfume or toilet water as a gift from a country outside the EU then you:
• don't have to pay Excise Duty
• don't have to pay Customs Duty
• only pay import VAT if you're ordering or sending more than 50g of perfume or 0.25l of toilet water
If you order perfume or toilet water (as an example) over the internet from a country outside the EU then you:
• don't have to pay Excise Duty
• don't have to pay Customs Duty unless the value of the goods exceeds £135
• will have to pay import VAT on the full value of the goods
All other goods:
If you order or send purchased goods other than alcohol, tobacco, perfume and toilet water from a country outside the EU then you:
• don't have to pay Excise Duty
• may have to pay Customs Duty on goods with a value that exceeds £135
• will have to pay import VAT on goods with a value that exceeds £15
Note that on all goods from outside the EU, Customs Duty is waived if the amount of duty calculated is £9 or under.
Customs Duty, Excise Duty and import VAT: introduction
http://www.hmrc.gov.uk/customs/post/buying.htm
Tax on goods bought from a non-EU country:
If you're ordering or sending goods from a non-EU country to the UK, even as a gift, you may have to pay Customs Duty, Excise Duty and import VAT. Please note that where the guidance below refers to 'purchased goods' it makes no difference if the goods are new or used, for example goods bought on an auction site. And it doesn't matter if you buy them for yourself or to sell on.
If you order or send purchased goods other than alcohol, tobacco, perfume and toilet water from a country outside the EU then you:
• don't have to pay Excise Duty
• may have to pay Customs Duty on goods with a value that exceeds £135
• will have to pay import VAT on goods with a value that exceeds £15
Hope that helps.
Regards, David.
BVWS Member.
G-QRP Club Member 1339.
'I'm in my own little world, but I'm happy, and they know me here'
BVWS Member.
G-QRP Club Member 1339.
'I'm in my own little world, but I'm happy, and they know me here'
