Re: More import duty

["mark_harrison_uk2" <mph@xxxxxxxxxxxxxxx>]

--- In ukha_d@xxxxxxx, "Paul Robinson" <ukcueman@y...>
wrote:
> Does anybody know if import duty and/or VAT is calculated based on
the goods value
> including or excluding shipping costs? I'm considering buying
something heavy & bulky from
> the US where the shipping will cost more than the item itself.
>
> TIA,
> Paul

Shipping costs from the USA to the first point of entry into the EU
are included in the customs value.

Shipping costs from the first point of entry into the EU to the final
destination are not so included.

In practice, this will only make a material difference if the thing
you're shipping is so big that it needs to come into somewhere like
Rotterdam first (which is a relatively common way of shipping cars
from the States, bizarre as it sounds.)

It's worth noting that if the SUPPLIER bears the upgrade cost between
air and sea freight under the terms of a contract, then you can get
away with only declaring the sea freight cost. If, however, the
supplier has recharged you the air-freight cost, then you have to
include it.

Hope this helps.

Regards,

Mark