importing whiskies i need advice

[adrianlit]

i am importing some whiskies from the usa,can anyone tell me about the customs.how much duty do i pay and do i pay vat.how do they come up with the value of the duty,is it the price you buy it at or is it how they work it out how much its valued in the uk shops etc.i dont wanna buy some whisky only to find out after duty etc its about the same price as in the uk.i hope someone can help and advice me

[Aidan]

It depends how you import them. If you're buying them from a shop, there's a good chance you'll pay duty, especially if they're shipping them via Fedex. I think they duty is paid based on the value of item given to the shipper from the vendor. I don't know what the percentage is, though. You pay the shipper upon delivery.

If you are just buying from an American from eBay and they are sending it via the normal post, there's a chance you won't have to pay any duty, although you are liable for it. It depends on how it's labeled etc.

I"m sure others will have more to add, or correct me if I have missed something.

[adrianlit]

thanks john,im sure others will give the % of the price i pay so can work out if its worth the hassle etc

[cathach]

Can you let us know where you're based? Then if a member has experience in your jurisdiction they can offer information.

[adrianlit]

im based near manchester in the uk

[cathach]

If sent by regular post there is a chance it may not be stopped. If declared etc. then it will be stopped and the postman will call and leave you a notice to come and collect with a level of duty marked on it.

For alcohol you must pay the excise duty (currently £22.64 per litre pure alcohol in the UK), this is added to the declared value and then VAT @15% is added to that:

http://www.hmrc.gov.uk/budget2009/bn86.pdf

So a 750ml bottle at 40% = £6.792

+ declared value of $100 = £60

+ 15% VAT = £16.81 duty + VAT payable on this example

[irishwhiskeychaser]

I've been caught a few times and it has always only been the VAT that I was charged.

You may also be charged a post ofice handling charge for the privelige.

[adrianlit]

thank you for that information its helped me out on how to work out the figures