Importing rolling shell to the UK

[Railgun]

I'll try to make this post as short as possible. But it probably won't end up that way.

Brief history.

I own an car that's been left behind in the US when I moved over to London 5 years ago. I will soon have space for it locally and want to bring it here. It's currently motorless, so just a rolling chassis.

The shipping piece I have sorted. The general import side is where I'm tripping up. Seems I don't need to worry about IVAs, but from a duty perspective, how does one value the thing? And what would it be classified as? Essentially it's not technically worth the value paid given the lack of a power plant, which was 14 years ago anyway. It's a 23 year old car.

I'm not looking for anything shady, but at the same time, I'm not seeing how a large tax is warranted at the moment.

So, has anyone brought in something similar? Can it be classified as parts? Kit car? Something else? It will be sitting in a garage for the next couple of years as I get it back up to scratch. At which point I'll go through the MOT/registration/etc side of things.

TIA

[don4l]

I would start by phoning HMRC.

Depending on who you speak to, they can be surprisingly helpful.

[Railgun]

Well that's a first for suggesting the government as the first port of call.

I will put that on the to-do list.

[Roo]

Where it was manufactured is irrelevant.

You didn't bring it to the UK as a personal possession as part of a repatriation so that is also irrelevant.

If it's of historical interest, over thirty years old and still with its original mechanicals it would qualify for BTI.

Parts attract 5% duty plus VAT. A reputable importer will help and may well still get it through BTI.

If it's too old for IVA if you change a lot of the mechanicals it may well need BIVA.

[Roo]

There is no import duty or VAT on vehicles from the EU if is proven that it was paid in the country of purchase. That's what NOVA is for.

All of which is irrelevant if you read the OP where it says the shell was left in the US when he came to the UK five years ago.

[powerstroke]

I would be asking the shippers how much it will cost ,someone really good and who I've used many times is Kingstown shipping , they will have come across this scenario many times, I've imported non runners and engine less cars the duty and vat wasn't stupid hopefully you can get it as a personal import kingstown will get that for you if they can....

[Railgun]

I've already received a quote from the shippers from city to port for a non running vehicle. So, as mentioned, I'm sorted there.

It's the commodity code that I need. The automated setup menu from HMRC already hung up on me since I told it I didn't know the code. Go figure. I'll try again with being a little more...ignorant...the next go around.

I've looked up some codes, and the best thing I can find is 8707109000, which is Bodies (including cabs), for the motor vehicles of headings 8701 to 8705. Looks to be 4.5%, which I can easily stomach.

For inquiring minds, it's a 93 RX-7. I suppose one would ask why instead of just getting one locally. Well, because it's already mine, and has been for 14 years and I know it inside and out. Don't want to start over again. Granted it's motor-less, but I know the condition of the chassis, interior, etc, plus have spent enough time and effort to keep it as clean as possible and somewhat restored the interior.

I appreciate all the responses. Apologies for not putting what seemed to be irrelevant information at the time in the OP.

Back to the shipper, this is with Trans Global Logistics. It would be coming from Chicago to Southampton via Baltimore. Though, I'll give Kingstown a ring as well and see how they compare.

[aeropilot]

reisskhan said:

However if it's your own personal owned vehicle and you have proof of ownership for over 12 months I believe you should be eligible for Duty & VAT Relief

^This

[Railgun]

reisskhan said:

However if it's your own personal owned vehicle and you have proof of ownership for over 12 months I believe you should be eligible for Duty & VAT Relief

If inside the EU, I would imagine that's OK. However, as it's outside the EU, that's not the case. If I had moved it over within the first year I moved, then yes, but that exemption is only for that first year. I opted not to do that as 1) didn't have a place for keeping it and 2) would never have passed MOT in the state it was in (nothing mechanically wrong...just not up to UK standards apparently).

EDIT:

That said...HMRC have suggested the appropriate commodity code would be a normal vehicle under the "other" category when it comes to the engine. So...10%/20% seems to be the way.

Edited by Railgun on Monday 23 May 16:24

[Roo]

reisskhan said:

However if importing from outside the EU into the UK and it is an EU Manufactured Vehicle instead of the usual 10% Import Duty that is normally payable you only have to pay a reduced amount of £50

A lot of people don't know this hence i was just giving the OP the heads up

I'd be interested to see the HMRC notes on that if you've got them.

[Roo]

I've had a read through NIRU on the HMRC notes and I'm guessing you're talking about RGR.

Returned Goods Relief

RGR provides relief from charges on re-imported goods, which were originally in free circulation in the EU, returning in the same state as at original export.

Goods can return to the UK/EU under RGR if, for example, part of a contract or operation carried out overseas has now been completed so that the goods are now free to return to the original owners, or for goods no longer wanted by the overseas customer, due to any number of changed circumstances.

RGR normally requires the use of specific import Customs Procedure Codes to claim relief from charges.

For goods to be entitled to use RGR for duty relief:

there must be adequate evidence to use as reference to show the goods were originally exported from the Customs Union of theUK/EU - this evidence must be supplied at re-importthe goods were in free circulation in theUK/EU prior to Export and no refund of Duty or VAT was claimed at exportthe goods are being returned within 3 years of the original exportthe goods are returning to the UK/EU in their original unaltered state

Additionally, for eligibility for VAT relief, the application to use RGR on re-import must be made by the original exporter.

I would not want to be the owner of a car that's come into the UK under those guidelines unless you've got specific proof.

It's not even about the country of manufacture, but if it was freely available within the EU.

There's a Dodge Viper for sale in the US that started life officially in the EU. Because it has been in the US for a number of years it would be liable for duty and VAT on reimportation which is why no one here will buy it.