Import Duty & VAT on Non-Road Car

[emicen]

I have imported cars before from Japan and am familiar with the 10% Duty on the CIF price and the VAT on top of that.

My question: do you still have to pay duty and VAT [or the same rate of duty] on a vehicle which is not going to be road registered? [ie brought in for dismantling or track use only]

[Tyre Smoke]

VAT, I would have thought so. Why would it be less? The goods you are buying are subject VAT irrespective of use.

Duty, depends on the final use in this country. If the car is for parts and scrap then it will have a different rate of duty to a road going car. If it is capable of being put back to being a road going car then it should have that rate applied.

Try this..... Clicky

[emicen]

Tyre Smoke said:

VAT, I would have thought so. Why would it be less? The goods you are buying are subject VAT irrespective of use.

Duty, depends on the final use in this country. If the car is for parts and scrap then it will have a different rate of duty to a road going car. If it is capable of being put back to being a road going car then it should have that rate applied.

Try this..... Clicky

There are different rates of VAT to answer part one.

It appears it is subject to standard 10% duty.

You would have to pay road going vehicle duty rate if you wanted to put it back on the road at any point anyway as you cant register it without proof of paying that duty.

Had a trawl through that website this morning after asking the question on here. Surprisingly useful for a bit of Govt IT!