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Customs Clearance - How do I Customs Clear my import? |
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Your import is Customs Cleared depending upon the circumstances it is
entering the EC, the main categories are;
Private import - the most common type of vehicle import; a
purchase outside of the EC for private use. Import taxes are
dependant on vehicle type, explained here. Required documents
are a bill of sale, a copy certificate of title (pink slip) and a
completed C384 Customs form.
Commercial import - as above but the vehicle is being
imported by a VAT registered trader. Required documents are bill
of sale, a copy certificate of title (pink slip) and VAT no.
Transfer of Residence - Vehicle(s) may gain tax relief should the importer fulfill certain criteria, namely the
importer has lived outside of the EC for over 1
continuous year and the vehicle
has been owned and used by the importer for over 6 months.
Supporting documentation and a completed C104a form is required by HM
Customs & Excise. A C3 Customs form is
required for Personal Effects.
Temporary import - A vehicle may enter the EC for a period
of up to 6 months tax free on a Temporary import, generally for
an importer traveling the EC in their own vehicle, then returning with
it outside of the EC. Required documents are copy certificate of
title (pink slip), copy passport and completed C108 Customs form.
A
C110 Customs form may also be required in Southampton.
Re-importation of a private motor vehicle - For a UK
registered vehicle returning to the EC without changing ownership,
required documents are a copy V5 and completed C179b Customs form to
gain tax relief. |
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Useful Information - For Guidance
Only |
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If your import is a purchase coming into the UK from outside the EC,
Customs taxes are generally payable on the import. |
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How are Customs taxes calculated? |
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Import duty on a commodity being brought into the UK from outside of
the EC are calculated on bill of sale (purchase price) + freight.
The individual duty rates are outlined below. VAT is then
payable on bill of sale + freight + duty paid. We are happy to
offer advice on Customs tax procedures. |
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Customs taxes - what will I pay? |
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Boats - generally 1.7% duty &
17.5% VAT. |
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Motorcycles - generally 6% duty, 8% duty for smaller engine
size, & 17.5% VAT. |
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EC Manufactured Cars
- as of May 2005 (further information
here) import and duty & VAT is currently
calculated as follows; |
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Private import - £50.00 flat rate of duty
accompanied by a letter of origin to prove country of manufacture
(from Volkswagen, Porsche, Jaguar, etc) & 17.5% VAT. |
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Commercial import (VAT registered trader) - 10%
import duty & 17.5% VAT. |
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Non EC Manufactured Cars - 10%
duty & 17.5% VAT for private and commercial
imports. |
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Pickup Trucks - classified as a commercial vehicle; 22% duty &
17.5% VAT for private and commercial imports. |
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HM Customs & Excise Forms |
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C384 Customs form - Private Motor Vehicle -
Application for release on payment of Customs Duty, and VAT as
applicable. |
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C&E389 Customs form - Commercial importation
of a motor vehicle from outside of the European Community by a VAT
registered trader. |
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C104a Customs form - Importation of a private
motor vehicle into the United Kingdom on transfer of residence from
outside of the European Community (EC). |
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C3 Customs form - Bringing your personal
belongings to the United Kingdom from outside of the European
Community. |
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C108 Customs form - Temporary Importation. |
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C110 Customs form - Temporary Importation - Notice of arrival of a
private motor vehicle. |
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C179b Customs form - Re-importation of an
unaccompanied private motor vehicle from outside the European
Community (EC).
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Contact HM Customs & Excise |
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National Advice Service |
Tel: 0845 010 9000 |
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Tariff Classification Service |
Tel: 01702 366077 |
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Website |
www.hmce.gov.uk |
