vat on goods being brought home from abroad

peter_the_piper

My daughter is returning to the uk after spending 10 years in Thailand and Kazakhstan. Whilst out there she bought a keyboard, about £900.00. She posted this to us in the uk and it is now with DHL. Is she liable for vat on this and can she claim vat back from Kazakhstan?

Sandtree

So has she bought it and used it there and now shipping it back? Was it bought there delivered it to her and she's immediately shipped it to you? Has she bought it there and asked them to ship it directly to you? Need to clarify which of the countries both the merchant and she was in


Ultimately you would need someone who is an expert on the tax law of the countries involved as whilst there are general principles each country has its own laws. Whatever the scenario however it would more be dealing with the Thai/Kazakhstan sales tax not UK VAT

If the tables were reversed and she'd bought it in the UK and sent it to Thailand then in all circumstances Thai tax would apply on import but:
1) Used in the UK - cannot claim back UK VAT
2) Bought in the UK, delivered to the UK, immediately exported - can claim back the UK VAT
3) Bought in the UK for delivery to Thailand - no UK VAT charged

peter_the_piper

Went abroad and bought it 2 years ago for herself and not as a business. She has now sent it home addressed to us and she will be collecting from us very shortly as she is due back in UK on 4th July.

user1977

peter_the_piper said:

can she claim vat back from Kazakhstan?

I think she needs a Kazakhstani tax advice forum for this bit...

Sandtree

peter_the_piper said:

Went abroad and bought it 2 years ago for herself and not as a business. She has now sent it home addressed to us and she will be collecting from us very shortly as she is due back in UK on 4th July.

You dont say which country she bought it from nor what taxes she's already paid on it but you would need to get advice from a Kazakhstani tax expert but as already said, if the tables were reversed she wouldnt be able to claim back sales tax on exporting her used personal possessions 

peter_the_piper

Bought in Kazakhstan, presumably paid their 12% tax. We'll get in contact with HMRC as they need to know she's coming back anyway.

Thanks

sheramber

She should have obtained approval for relief from UK customs charges before sending it.

https://www.gov.uk/guidance/transfer-of-residence-to-great-britain

peter_the_piper

Yess it looks that way. We'll have to cross fingers and see how she gets on.