Importing Vans RV9. Customs/Excise duty

[tb10driver]

I have bought a quick build RV9a from Vans in America and it is due into the UK via shipping very shortly.

The shipping company have emailed me asking for my 'end user number'. I have since looked this up and it appears to be a complex form for customs/excise-vat reclaim procedure.

Does anyone out there have experience of this and if so is it as hard to complete as it looks? I am not VAT registered and cannot find clarification if I need to be, to claim back the duty I have got to pay when it arrives in the UK.

Any advice would be greatly appreciated especially from Vans owners that have maybe gone through this procedure.

[The Ancient Geek]

As I understand it - but check with customs - VAT is payable the FIRST time that an aircraft enters the EU.
So, for axample, if an aircraft is imported into france then sold outside of the EU it will have a VAT reciept for the import. If it then comes to the UK (back into the EU) you do not need to pay again if you can produce the original receipt which should be in the aircraft documentation.

[Mark 1]

There is a simplified procedure for one-off or occasional imports.

I'd suggest joining the RV group on Yahoo (rvsqn (https://groups.yahoo.com/neo/groups/rvsqn/info)) and asking the question there, as many on that group will have imported kits or complete aircraft.

[360BakTrak]

What Mark 1 said; there are people on the RV Yahoo group importing kits very regularly.

Also, there's some info on the RV forum here; UK Vans RV Builder & Pilot Forum - Index (http://rvforum.co.uk/YaBB.pl)

[Jetblu]

Tax loopholes are forever opening and closing and it's difficult in keeping up with legislation.

I brought an aircraft into the UK a few years ago ex USA and routed via Denmark for a 2.5% EU imposed tax. Someone recently said that specific loophole has been closed down but it may pay to do some further research.

[tb10driver]

Many thanks for the replies guys. I'm speaking with a vat specialist next week to look at how to proceed.

[claudia]

TB10. You will have to pay your vat at point of import and if you are not vat
registered you cannot claim it back . even if you are registered you my not
be qualified to claim it.
Do not wast money on vat expert only to tell you the same thing.
done this many times.
best regards
Claudia

[Genghis the Engineer]

https://www.gov.uk/government/publications/vat-notice-744c-ships-aircraft-and-associated-services

G

[patowalker]

If you are buying the quick build kit from Vans, they will mark the boxes and the documentation with the correct commodity code, which is most likely to be 8803300010. The shipping company then needs to fill in a form C88 on your behalf. You pay VAT, but no duty.

https://www.gov.uk/trade-tariff/commodities/8803300010?country=&day=11&month=10&year=2015

[wigglyamp]

I've just brought in an RV12 kit. I did apply for an end-use number (a bid tedious) and I was already VAT-registered as a self-employed business.
You need to ensure that the commercial invoice from Vans and the shipping waybill are marked 'Civil Aircraft parts' as this will ensure you get the exemption from import duty (the end-use authorisation) when used with the appropriate commodity code by the import agent. You will have to pay the VAT.