So, challenge them to source a 'similar' refurbished item in the UK
at the nominal rate charged. :-)
To my mind, it's similar to buying a 'demonstrator' off a car dealer
(or a camera store) or even a 'last year's model' at a substantial
discount - that's normal business practice and should be recognised
by HMC&E. The item is neither new nor perfect and you have traded
your acceptance of that deficiency for the discount.
I know that struggling with a bureaucracy is tricky but it can be fun
- the trick is to find the name of a responsible individual and do
battle with the person rather than the monolith. As a payer of tax
and excise, you are entitled to a formal ruling on an individual case
and such a ruling is then subject to legal challenge.
You'll know that you've pushed too hard when they serve you with an
ASBO (Anti-Social Behaviour Order).
AndrewF
On 01/01/2006, at 11:51 AM, Piers Hemy wrote:
> "Value Added Tax (VAT) - Import VAT is charged at the same rate
> that applies
> to similar goods sold in the UK.
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