On Mon, 02 Aug 2004 13:05:10 GMT, Simon Brooke wrote:
> in message <[email protected]>, Lee Bales
> ('[email protected]') wrote:
>
>> Hi all,
>>
>>
>> I think this would be the best group to ask about this, I have seen
>> and tested a bike here in the UK and would now like to buy the same
>> one from
>> Austria, Does anyone know if import duty and vat is payable on
>> this???
>
> We're in the EU; so's Austria. You pay the rate of VAT ruling in
> Austria, and that's that. You don't pay any import duty or any UK VAT.
>
Of course, this isn't the case for new motor vehicles where EU regulations
allow you to pay the VAT applicable in the country of destination.
This exemption applies to 'new means of transport' defined as:
A "means of transport" is any of the following when it is intended for the
transport of passengers or goods:
a boat more than 7.5 metres long (about 24.6 feet);
an aircraft with a take-off weight of more than 1550 kilograms (about 4417
lb); or
a motorised land vehicle which:
has an engine with a displacement or cylinder capacity of more than 48
cubic centimetres; or
is constructed or adapted to be electrically propelled using more than 7.2
kilowatts (about 9.65 horse power).
Vehicles, which are not suitable for use on public roads and hot air
balloons, are not means of transport and should not be supplied under the
scheme.
So, a bike isn't a 'means of transport'. Now we know because the EU has
told us so. ;-)
--
Michael MacClancy
Random putdown - "He had delusions of adequacy." - Walter Kerr
www.macclancy.demon.co.uk
www.macclancy.co.uk
