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Pre-reading exercise

Unit 3

1.Do you know how import rates on vehicles are calculated?

2.In what circumstancesis relief from Customs duty concerning vehicles, granted?

3.When importing a vehicle, what papers may be necessary?

Motor Vehicles imported into the United Kingdom are normally liable to Customs duty and Value Added Tax (VAT). Customs duty is 10% for motorcars and between 6% and 8% for motorcycles, motorized caravans, motor scooters and mopeds

Rates are calculated from the purchase value of new vehicles and the UK wholesale value of used vehicles. VAT of 17.5% is payable on the value plus Customs duties paid. Relief from Customs duty and VAT will, however, be granted in certain circumstances such as

- The importer has lived at least 12 months outside the European Union (EU);

- The importer has possessed and used the vehicle for at least six months outside the EU before its importation;

- The vehicle is tax-paid and declared to Customs officers on arrival; and

- The vehicle is for the importer's personal use, and will not be sold, lent, hired out or otherwise disposed of in the EU within 12 months, unless Customs authority is first granted.

On arrival in the UK the importer should have proof of possession and use outside the EU, eg foreign registration papers, police certificate of registration, insurance policy etc to satisfy the officer at the port of importation.

The vehicle may be imported between 6 months before and 12 months after the arrival of the importer. If the vehicle's importation precedes the latter's arrival, a deposit of duty and tax may have to be paid, refundable when evidence is supplied that the owner qualified for relief.

In addition to Customs clearance, the relevant documentation must be submitted to a Vehicle Registration Officer to license and register a permanently imported vehicle:

Customs form C&E 386 or C&E 388 will be issued to the importer after the vehicle has gained Customs clearance. Application for the excise licence must then be made without delay to the Vehicle Registration Office at the port of entry or that nearest the importer's place of residence in the UK.

Among other papers relating to the vehicle, previous registration documents and avehicle test certificate may also be necessary.

Vehicles manufactured more than three years before importation will need a Department of Transport Test (MOT Test) Certificate; others may be issued a certificate of exemption. That means, that the vehicle may be driven from the port of arrival to the importer's residence without being subject to the testing requirement, and, by prior appointment, to the testing station.

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