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Posted by P Pron on 01/20/06 18:08
John Howells wrote:
|| "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
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||
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
Interesting - I was charged on courier costs *once* - probably something
like 7 or 8 years ago - but I must have had over a hundred consignments
since then, where the VAT (when it was charged at all) was definitely
calculated solely on the *declared value* (excluding carriage). As a man
with time on his hands, I do check, every time....
I think the way it works in the real world is that VAT is calculated on the
consolidated value (ie including P&P) only when duty is actually payable -
which, on the sort of quantities we're normally talking about here, is
almost never, given that duty is waived when the amount payable is lower
than 7. For duty to exceed 7, a consignment would have to be worth around
200 - a bit rich for a few DVDs.
paul
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