Official hand composed collect email sent Friday, from HMRC to explain the rules and changes ...Further to your e-mail enquiry regarding the liability for Import Charges on used goods and our telephone conversation this afternoon, the following criteria is used for Import Charges on goods coming into the UK.
If the Intrinsic Value of the goods is £18 or over, then the goods will be liable to Import VAT.
Individuals who buy goods over the internet or by mail order from outside the EU will now only be charged customs duty if the value of the package is above £135, and the actual amount of duty is over £9.
If a package is received as a gift, VAT will only be charged if its value exceeds £40 and it meets the criteria set out for gifts in HMR&C Notice 143 ¿ A guide for international post users.
If the above criteria is not met when the goods are imported then charges would apply whether the goods are new or second hand or if the goods are being imported by a business or by a private person.
As I explained over the telephone The Royal Mail service dealing with your import would have paid the Import Charges to the UKBI on your behalf before the goods would be released to them. The Royal Mail would then claim this charge from you together with their administration fee.
If you refuse to pay the charges then The Royal Mail will return the goods to the sender at some point. You would need to speak to The Royal Mail about any payment issues there may be as they took possession of the Import debt when they paid the UKBA any Charges due.
Whether or not the goods would attract any charges if they were returned to the USA would be a matter for the US Customs Agency. Again, any issues that would arise from this would be a matter for you to resolve with your supplier.
The notice contains guidance for Postal Imports/Exports to the UK and also gives links to the EU legislation used. A link for Notice 143¿ is shown below:
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000014&propertyType=document.
Alternatively, if you type 'Customs Notice 143' in the Search Box at the top of the website Home Page at
www.hmrc.gov.uk. you will be linked to the relevant page.
I must emphasise that the advice given is based on the information you supplied. If the nature of the transaction changes in technical detail, or the relevant details provided were incomplete or incorrect, we will not be bound by this ruling.
Yours sincerely
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