Import Duty on Used Item?

eamon234

Just bought an iPod on eBay this was a used refurbished item and clearly stated so on the package - got charged €32 VAT by UPS - is this right? Wouldn't have a problem paying this if it was a new item.

gerryo

eamon234 wrote:

Just bought an iPod on eBay this was a used refurbished item and clearly stated so on the package - got charged €32 VAT by UPS - is this right? Wouldn't have a problem paying this if it was a new item.

I always assumed VAT was only charged on new items (one time only charge), however, I've seen VAT charged on items that could not be new (not antiques either) so now I'm not sure anymore.
Are you sure it was VAT, perhaps it was duty (payable if it came from outside the EU) + the usual "handling charge"?

Also, if an item was returned to a supplier because of a fault & was then refurbished, technically it's like new again, so VAT might apply.

I'd be interested in the full answer on when VAT is chargable & when it cannot be charged - any knowledgable person out there?

antoinolachtnai

No. VAT is not a 'one time only charge' VAT is charged every time a good is sold, even if it is second hand, if it is sold by a vat-registered person.

There is a technical grounds for avoiding charging VAT when you resell goods you bought within europe. Basically, you only charge VAT on the difference between the purchase and sale price. But that doesn't apply in this case.

I am no expert on this stuff, but these are general principles.

ircoha

Imported 2nd hand cars are subject to vat so .....

antoinolachtnai

I believe so, but it may depend on where they come from and how you structure the sale. I could be wrong. Cars are a special case and vat on second hand goods inside the union is a little tricky. But this stuff happens every day.