Common Internet goods
| View Change History |
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: |
|
|
|
Antiques (over 100 years old) |
Free |
A/S | |
Baseball caps |
2.7% |
S/Z | |
Bicycles |
14% |
S | |
Books |
Free |
S/Z | |
Cameras |
|
| |
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 |
|
| |
Cosmetics & perfumery |
Excise |
Free |
S |
DVDs and CDs (discs) |
|
| |
(DVD and CD players) |
|
| |
Exercise apparatus |
2.7% |
S | |
Fishing rods and reels |
3.7% |
S | |
Food products |
|
| |
Furniture |
|
| |
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 |
|
| |
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) |
|
| |
MP3 player/recorder (sound only) |
2% |
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 |
|
| |
Telescopes |
4.2% |
S | |
Televisions (Plasma, LCD) |
14% |
S | |
Tobacco |
|
|
|
Toys |
0-4.7% |
S | |
Tyres |
4.5% |
S | |
Watches |
4.5% |
S |
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