|
Posted by John Howells on 01/20/06 17:09
"P Pron" <paulatspambegone.pron@tiscali.co.uk> wrote in message
news:43b1e2F1mj5o9U1@individual.net...
> John Howells wrote:
> || "RedWalrus" <redwalrus@gmail.com> wrote
> ||
> ||| Does postage charge count towards the 18 limit?
> ||
> || Postage cost is excluded when determining if charges are due. But if
> || charges become due the postage cost is included before they are
> || calculated.
> ||
> || John Howells
>
> I can't find that on
>
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?
_nfpb=true&_pageLabel=pageTravel_ShowContent&propertyType=document&resetCT=t
rue&id=HMCE_CL_001454
Go to "Notice 143" referred to several times in that URL and check:
o The first bullet point of 2.3 where it refers to "intrinsic value" as
being the defining value when deciding whether the goods are liable to
charges.
o The definitions in 8 for the meaning of "intrinsic value" (which is the
price excluding P&P)
o See "VAT" under 3.1, which refers to the value for "customs duty"
o See "Customs duty" under 3.1, where it notes that "Duty is charged on
the price paid for the goods including any local sales taxes plus postage,
packing and insurance costs"
QED
John Howells
Navigation:
[Reply to this message]
|