Are Fossils Exempt From Import Duty Into The Uk?

[ukll]

I guess this is a question for the Brits on here but does anyone know if fossils are exempt from import duty?

Someone told me a few months ago that they are but I can't actually find anything in writing. I'm eyeing up a couple of purchases from the US but if I'm gonna get stung with import duty I want to be prepared for it.

Sorry if this is posted in the wrong section, I did look at the Europe section of the forum but that hasn't seen any activity in months.

Thanks in advance.

[Kosmoceras]

I have had a number of packages from various countries in Europe, the US and Canada and not had any problem thus far. However, on all of these packages the contents has been labelled as a "gift" rather than anything commercial.

[Sacha]

I sent a medium flat rate box to the Isle of Wight from the US after an auction and the Royal post held the box until the recipient paid 12 pounds tax or duty. I had labelled it both Fossils and a gift figuring it would be safe. I believe I gave it a value of $50, but cant remember.

[ukll]

Thanks for the replies, I'm currently talking to the seller to see what can be done but I guess it's just luck.

I'm not really a fan of buying fossils I haven't actually held/looked at but I've noticed in the UK certain material just doesn't ever appear on the market.

If I were to get stung for the full import duty it would actually work out cheaper for me to use my staff travel, fly to the US, pick up my purchases and then fly back again, how crazy is that?

[painshill]

In the UK, if you order or purchase goods other than alcohol, tobacco, perfume and toilet water from a country outside the EU then you (currently) have to pay:

Customs Duty on goods with a value that exceeds £135.

and

Import VAT (Value Added Tax) on goods with a value that exceeds £15. The amount levied depends on the classification of the item. If it were classified as a “collectible of historic/cultural interest” then the current rate would be 5%

and

A UK Royal Mail “handling fee” of £8.00 if the item is sent by conventional post and they collect the customs charges from you when the goods arrive. That’s a complete rip-off on small items.

Customs Duty is waived if the amount of duty calculated is £9 or less.

Some of the larger dealers may have arrangements with the UK whereby you pay them the VAT at the time you place the order, they pay it to their postal authority and it gets passed on to the UK (HM Revenue & Customs). If this is the case, the company should provide a registration number on the Customs Declaration, which should also carry an “Import VAT pre-paid” statement and you then shouldn’t be liable for any further charges on receipt.

A Customs Declaration must be fixed to the package by the sender which describes the goods, gives their value and indicates whether they are gifts, commercial or personal items.

A gift is defined as something sent directly by one private individual to another and doesn't attract import VAT if its value is £36 or below.

Ordering and paying for goods to be sent to someone other than yourself doesn't count as a gift and the recipient will be liable to pay UK duties and taxes.

Showing a value on the Customs Declaration that's lower than the actual price paid to minimise any import charges is of course illegal and may result in delay or confiscation of a package. Any subsequent charges rest with the importer (ie you).

Edited July 12, 2014 by painshill

[mammothhunter]

Yeah, for sure have them sent as gifts.

[painshill]

Yeah, for sure have them sent as gifts.

Not only is that against the law, but it will be obvious to the authorities that they are not gifts if they come from a commercial address, or if they open the package and find a copy of anything which looks like an invoice. You risk delay, fines and the loss of your items.

I have had packages both from and to America opened for inspection in the past... but I play by the rules.

[Auspex]

Gaming the import rules is no mere expedience to save money: it is smuggling, and it is a crime.

[ukll]

Gaming the import rules is no mere expedience to save money: it is smuggling, and it is a crime.

Yeah, that's pretty much what this retailer said.

I'm assuming that if the seller was to classify items as a “collectible of historic/cultural interest” then that would be perfectly truthful, legal and correct? Paying VAT on an item that you CAN'T even buy in the UK is a joke but paying 5% is certainly better than paying 20%.

Plus don't get me started on the rediculous fee the postal service charge for 'handling'.

Thanks for the replies, didn't want to encourage breaking the law just wanted to find out what my options were.

[painshill]

Don’t take this as a definitive interpretation of the rules since there are approximately 14,000 different classifications of “commodity codes” which determine the duty rate payable for imports to the UK from countries outside the European Union. The rates are fixed on an annual basis and subject to variation (as are the definitions sometimes). Typically Import Duty rates range between 5 – 9% but up to 85% for some goods, down to “exempt” (0%) for others.

In most cases, I would say that the correct classification for fossils is either 9705000030, defined as “collections and collectors' pieces of zoological, anatomical, historical, archaeological, palaeontological or ethnographic interest containing animal products” or 9705000090, defined as “collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest”.

In both cases, duty would only be payable on items with a value above £135 but since those two classifications above are zero-rated anyway, there should be no duty payable on personal purchases. Commercial quantities intended for resale might be a different story. Import VAT is levied separately and is still payable for purchases above £15 in value, currently calculated at the reduced rate of 5% (versus the standard rate of 20%) on both of the codes above.

Note that the percentage rates are generally applied to the total value of the purchase, including local taxes, postage & packing, plus insurance (if applicable).

Note also that although Import Duty is waived if it amounts to £9 or less, Import VAT generally is not. So you could get charged £1 in VAT and then would also need to pay the £8 handling fee if the item came by postal services.

Apart from the handling fee of £8, which I think is unreasonable, the rates are generally applied fairly if the authorities agree with those classifications. They are free to disagree and levy higher rates if they so choose (you could then appeal), but I think such arguments might arise only where the fossils are judged to have a value beyond their scientific interest. Polished amber, ammolite, opalised material, fossil ivory etc intended for use as jewellery to name a few possibilities.

Edited July 21, 2014 by painshill