I'm in the U.S. and my friend, also an American, just started grad
school in Scotland.  He didn't bring a camera with him but wished he
had one once he got a load of Edinburgh architecture.  So I mailed him
my 3-year old digital camera that I don't use much anymore, and filled
out the customs form without thinking carefully, indicating that it
was a gift and that the value of the camera is $200.  That is probably
more than the actual market value of the camera.

When he went to pick it up at Royal Mail, they asked for payment of 19
pounds for VAT import charge, plus 4 pounds processing fee.  My
feeling is that he should be able to get out of the VAT since he is
not an EU citizen, and since the camera won't be staying in the UK. 
He plans to visit the US within the year so he could certainly
"re-export" the camera then if that is necessary.

I found a lot of documents about UK customs online, but I'm not clear
what recourse he has at the Royal Mail when he goes to pick up the
camera -- is there a form he can fill out there to be relieved of the
requirement to pay VAT?  If he has already picked up the package and
paid the VAT, is there a process he can follow to be reimbursed?

Thanks for your answer!

Dear llisa-ga,

I telephoned the National Advice Service of the Customs and Excise
here in the UK (0845 010 9000) - and after some considerable time I
managed to obtain the answer. Like any government red tape, it is not
straight forward.

Your friend needs to indicate that this camera is a Temporary
Importation and that he intends re-exporting the item (subject to a
time period). He can claim temporary importation by use of a Form
C108. This is available on the below link. I am unclear as to whether
he has yet paid duty. In any event, the second link below is a pdf
which explains the full procedure for claiming Temporary Importation.

The office responsible for dealing with Temporary Importation is
detailed below. I?m sure if your friend has any problems with the
regulations, a quick call to them will result in some guidance.

National Import Reliefs Unit
Custom House
Killyhevlin Industrial Estate
Enniskillen
BT74 4EJ
Telephone: 028 6632 2298
Fax 028 6632 4018)


Form C108
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&propertyType=document&id=HMCE_CL_000382


?This notice explains how it is possible to obtain total or partial
relief from import duties on a range of goods imported from outside
the EC, providing they are intended for re-export within a specified
time (usually a maximum of two years). This notice has an Update which
has been added at the end of the notice.?
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageExcise_ShowContent&id=HMCE_CL_000220&propertyType=document


I hope this answers your question. If it does not, or the answer is
unclear, then please ask for clarification of this research before
rating the answer. I shall respond to the clarification request as
soon as I receive it.
Thank you
answerfinder

Search strategy
As described above.

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Request for Answer Clarification by llisa-ga on 07 Oct 2005 07:26 PDT

Dear answerfinder-ga,

Thanks very much for your research!  I have the following
clarification: my friend did pay the duties in order to pick up the
camera.  Is it now possible to obtain a refund by filling out this
form C108?  Also, is the customs office where one would do this at the
Royal Mail, or in some other location?

Thank you!

---

Clarification of Answer by answerfinder-ga on 07 Oct 2005 08:03 PDT

Dear llisa-ga,

Retrospective authorisation is dealt with on page 19 paragraph 10.1 of
the instructions I hyperlinked above.
It describes the circumstances in which this can be made and further
states "To apply write to the Customs office where the original entry
was made".
If your friend does not know this, or the Royal Mail connot supply the
answer,  then I would suggest he makes application to the address
above.

That's my reading of the instructions anyway. Hope this helps.
asnwerfinder

This is perfect, thank you!