UK Import charges

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craigrhopkins
Posts: 19
Joined: Mon Aug 12, 2013 10:13 pm

UK Import charges

Post by craigrhopkins » Tue May 19, 2020 11:16 pm

Greeting all...
Wondering what the situation is with importing components into the UK in terms of VAT and import duties?

Specifically something like an aero engine? It is an old vintage engine if that makes any difference.
Metal fittings i.e. not a standard flat sheet?
Wood - either to be worked or already cut and shaped

My thanks
Craig
Craig Hopkins
040461

tnowak
Posts: 431
Joined: Wed Jan 02, 2008 12:00 pm

Re: UK Import charges

Post by tnowak » Wed May 20, 2020 5:29 am

Craig,

I think you always have to pay VAT but aircraft parts are usually exempt from Import duty.
I got this from HMRC about 7 years ago so things may have changed:

"To import to simplified end use, you do not require prior authorisation. Declaring goods to CPC 40 00 028 at import is your authorisation.
You are not required to hold an EORI to make imports to CPC 40 00 028, however if you are going to be a frequent importer/exporter of goods, I would advise that you apply for an EORI.
For the aircraft parts to qualify for VAT zero-rating they must fulfil the criterion for zero-rating qualification as laid out in paragraph 3.3 of Public Notice 744C (attached).
If the parts do not qualify for zero-rating, you must pay the import VAT on the simplified end use import entry to CPC 40 00 028"

I have some HMRC phone numbers if you want to check the current rules.
Tony
Tony Nowak
008249

craigrhopkins
Posts: 19
Joined: Mon Aug 12, 2013 10:13 pm

Re: UK Import charges

Post by craigrhopkins » Wed May 20, 2020 3:19 pm

Thanks good news... thanks Tony....
If you have some numbers I'll happily take those off you..
My thanks again :)
Craig
Craig Hopkins
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tnowak
Posts: 431
Joined: Wed Jan 02, 2008 12:00 pm

Re: UK Import charges

Post by tnowak » Fri May 22, 2020 3:56 pm

Craig,

I have sent you a private message.

Tony
Tony Nowak
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tnowak
Posts: 431
Joined: Wed Jan 02, 2008 12:00 pm

Re: UK Import charges

Post by tnowak » Fri May 22, 2020 3:58 pm

Craig,

I have sent you a private message.

Tony
Tony Nowak
008249

Kevin_pearce
Posts: 3
Joined: Mon May 05, 2014 11:58 am

Re: UK Import charges

Post by Kevin_pearce » Thu May 28, 2020 6:20 pm

Hi Craig,

Vintage aircraft and projects are charged VAT at 5% on import. You need to make this really clear to your import agent in case they have not done this before. The other new materials would be 20%. You will need a Bill of Sale signed by the seller to present on importation.

Regards

Kevin

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