Common Internet goods

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VAT rate key
S = Goods are liable to VAT on importation at the standard rate (17.5 %).
Z = Goods are liable to VAT on importation at the zero rate (0%).
A = Goods are liable to VAT at importation at the effective rate of 5%.

 

Excise duty


Standard duty rate


VAT rate


Alcoholic beverages:
Beer
Wine: non sparkling



Excise
Excise



Free
13.1€/hl



S
S


Antiques (over 100 years old)


 

Free


A/S


Baseball caps


 

2.7%


S/Z


Bicycles


 

14%


S


Books


 

Free


S/Z


Cameras
Digital
Camcorder
Film camera - 35 SLR
Camera lenses
Web-cam


 


0-4.9%
4.9-14%
4.9%
6.7%
4.9%



S
S
S
S
S


Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china


 

5-9%


S


China and porcelain tableware, other household articles and toilet articles


 

12%


S


Cigarettes - see Tobacco


     

Clothing


 

Generally 12%


S


Computers
Laptop and desktop PCs
Palm-held portable (PDA)
PDA with GPS


 


Free
Free
3.7%



S
S
S


Cosmetics & perfumery


Excise


Free


S


DVDs and CDs (discs)
Audio. Video, games (discs)
CD Rom with data or programmes
Blank CD-R and CD-RW


 


3.5%
Free
Free



S
S
S


(DVD and CD players)
DVD players and player/recorders
CD players only
CD players with radio Battery/Mains
CD players with radio Mains only


 


14%
9.5%
12%
11.4%



S
S
S
S


Exercise apparatus


 

2.7%


S


Fishing rods and reels


 

3.7%


S


Food products
Herbal, dietary nutritional supplements (tablets & capsules), herbal teas (mixtures)
Herbal teas (single) eg peppermint
Pure honey


 




12.8%
Free
17.3%





S
S
S


Furniture
of cane, osier, bamboo or similar materials of wood, including upholstered such as settees
Metal or normal wood


 


5.6%



Free



S



S


Golf clubs and balls


 

2.7%


S


Guitars


 

3.2-3%


S


Handbags


 

3%-9.7%


S


Ink jet and toner cartridges (no mechanical parts)


 

6.5%


S


Jewellery
Silver, gold or platinum
Imitation


 


2.5%
4%



S
S


Massage apparatus


 

Free


S/Z


Mixing decks (Audio and Video)


 

3.7%


S


Mobile phones (excluding built in GPS, TV)


 

Free


S


Monitors, (Plasma, LCD, CRT)
Able to display video (DVI, S-video, composite)
Only able to take computer signal (15 pin D-sub)


 



14%

Free




S

S


MP3 player/recorder (sound only)
MP3 player/recorder
(incorporating a radio)
MP 4 player/Recorder


 

2%

10%
13.9%


S

S
S


Paintings, drawings and pastels, executed entirely by hand


 

Free


A/S


Plastics


 

6.5%


S


Purses, wallets, bill folds, key cases, cigarette cases, spectacle cases etc


 

3%-9.7%


S


Radios - Personal, battery operated


 

Free


S


Statuettes and other ornaments
Plated with precious metal
Other metal
Ceramic statuettes and articles


 


Free
Free
3.5-6%



S
S
S


Telescopes


 

4.2%


S


Televisions (Plasma, LCD)


 

14%


S


Tobacco
Cigars
Cigarettes
Smoking tobacco



Excise
Excise
Excise



26%
57.6%
74.9%



S
S
S


Toys


 

0-4.7%


S


Tyres


 

4.5%


S


Watches


 

4.5%


S


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$START-DATA$ title=Common Internet goods^ summary=This document details duties and taxes payable to purchases bought via the Internet into the UK.^ doctype=ReferenceDocument^ date=05-Dec-2008^ author=MG6030886^ $END-DATA$
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