I recently bought a Heil HC-4 & HC-5 modified Yaesu microphone for my
FT-817 (OK..... sometimes my K2 is just too precious to carry
about.... perhaps I should carry it!) from WRTwhatsisname.
I was a little concerned about what it would cost me in import duty
and/or VAT to the United Kingdom. It was coming via Global Priority
Mail (US Post Office?) and in my experience is handled over here in
the UK by the Post Office. I should say that when I last ordered from
the USA items delivered each time by Global Priority, the UK Post
Office had obviously not got their act together (post 9/11 and 2 years
after) and I was never even once charged any VAT. The items were just
delivered. The Post Office is obviously more efficient now so when the
microphone arrived in the UK a card was put through my door saying
payment was due.
I could not work out the amount they were asking which was definitely
more than just the VAT so I went to my local library and consulted the
"United Kingdom Integrated Tariff", 3 volumes. A hefty set of books
indeed wherein every conceivable item is allocated a code number from
which its' import duty liability can be calculated.
I went to the library because I felt sure that the Post Office were
about to overcharge me (you can pay by card over phone then they
deliver or as I did, go straight to the sorting office and pay over
the counter to collect).
Anyhow...... every items is allocated a "CN" number.
Radio transceivers and related equipment (seemingly including kits,
and even mobile phones for that matter [the latter surprised me]) are
in the series 
"85 17"
Transceivers are 85 17 18 00 00
Parts for above 85 17 70 19 90
and they are all totally exempt from import duty.
Microphones (not part of a transceiver) are 2.5% import duty unless
for aviation in which evenbt they are import duty free. Unless they
are smaller than xxx X xxxxx (need I go on? World governments have
obviously thought of everything).

To cut a long story short, I wrote it all down then went to the
sorting office expecting an argument but to my amazement the HM
Revenue & Customs (at something Hill in London, forget the address)
had only charged VAT (which applies to pretty much everything) because
it seems the customs form on the outside of the package was
pre-printed "85 17". In other works, master headings or chapter
headings from the Integrated Tariff are given their own customs forms
so I guess the person who did the asessment in London just saw the 85
17 and presumed it wasn't worth bothering to check the sub headings.
In other words, with the microphone from Heil, if he had noticed the
package also contained 85 18 10 95 90 (the mic) he would have charged
2.5%.

It seems the Post Office in the UK charge £8 fee for clearing the item
through customs so I needn't have bothered going to the library after
all.

The moral of the tale seems to be that importing transceivers,
receivers or parts therefore, no import duty is due and SO LONG as the
sender quotes the correct CN number on the declaration
"85 17 18 00 00" then only VAT will have to be paid.

Sorry to be so pedantic but when it comes to customs declarations I
fear it is necessary.

Cheers
Dominic, G4SLW
K2# 3071
_______________________________________________
Elecraft mailing list
Post to: Elecraft@mailman.qth.net
You must be a subscriber to post to the list.
Subscriber Info (Addr. Change, sub, unsub etc.):
 http://mailman.qth.net/mailman/listinfo/elecraft    

Help: http://mailman.qth.net/subscribers.htm
Elecraft web page: http://www.elecraft.com

Reply via email to