If I sell, say, a used watch to an EU buyer, is it still the case that no VAT is payable (by the buyer) on top of the selling price? Same question for if I'm buying a used item from EU seller.
Last I heard, the NI protocol meant that VAT is only charged if the goods are new. Although, that would seem to make a mockery of the so called privileged position of NI businesses - post Brexit.
I can't make head nor tail of it!
Goods imported into Portugal from outside EU (Customs union) are charged tax IVA @23% on import and duty as applicable and admin fees. Either new or used.
The tax is country dependent.
As far as NI goes - sorry I don’t know but you maybe right - I think it’s as if NI is part of EU - just like the rest of UK once upon a time.
“ Ford... you're turning into a penguin. Stop it.” HHGTTG
There should be no import duty or VAT as long at customs in the recipient country realise where you’ve shipped it from. Make it clear on the packaging in marker
Thanks. I'm still not sure how it works with purchases/sales of new items. I was under the impression that the VAT free deal was just for used items. You'd think it would be easier to google!
Logically, if anything leaves the UK (export) then the appropriate taxes apply in the country of receipt (import). Certainly when I buy anything from outside the UK the 20% rate of VAT is applied. I think it is simple as that. The buyer has to pay the import charges applicable to that country.
New or used doesn’t seem to matter unless a dealer selling new can remove local taxes. Steinhart in Germany did that for me, but it is rare. In most cases VAT is charged twice.
Last edited by Wallasey Runner; 7th August 2023 at 23:26.
No chance of popping posting it from over the border?
That would be logical if there weren’t different rules for NI, which there are, eg see https://www.royalmail.com/brexit#:~:...20the%20parcel.Originally Posted by Wallasey Runner
Agree new/used shouldn’t matter but disagree about paying VAT twice.
Most EU retailers register with HMRC and collect VAT on purchase <Ł135.
Your sellers are not being very helpful - anything that leaves the EU (and they have proof of this such as posting) they can zero rate the VAT on and you should pay VAT on entry. 2nd hand goods are unfair as they will have had VAT paid on them already, but be liable for VAT again upon entry to the EU.
As for the OP as it is NI, I don't know. If I were them I would post from Southern Ireland if possible and avoid the issue.
I run a mail order company from NI and ship regularly to the EU. My shipments go properly marked as commercial, so not “used” and vat is never charged on receipt
Unless I’ve just been very lucky, but this is dozens of parcels we’re talking about
I have the phrase “shipped from Northern Ireland, part of the EU (see Northern Ireland Protocol)” on my packaging labels
I also ship some larger items to EU via DHL and again, no issues and no VAT. In fact one went to France a few days back. No import duty, no VAT and was in the customers possession in 24 ish hours
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