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Posted Mon, 16 Dec 2024 23:04:20 GMT by ar37
To whom it may concern, I purchased a run down probate property in the UK as a first time buyer (empty for over 2 years) and my goal is to make it my dream home. After careful selection, I assembled a list of basic but tailored renovation items (ie fitted furniture, kitchen, flooring) that I can hardly find/replicate in the UK. My goal would be to source these items in the EU (Italy), load my truck and drive back home to the UK where I can build them on my own. I have read several forums about likely duty and tax exemptions on imported house refurbishment materials (for personal use) but I wanted to ask for an expert opinion before proceeding to ensure I am doing everything right. Could you please advise on my simple but rather ambitious case: Do I have any kind of VAT or duty exemptions? If so, what are the steps needs to be taken in advance? Thank you for your time and help.
Posted Thu, 19 Dec 2024 09:01:37 GMT by Mark Uz
I am in the same situation, and have found this only: https://www.gov.uk/bringing-goods-into-uk-personal-use/arriving-in-Great-Britain Declaring goods made or produced in the EU You do not need to pay any tax or duties on personal goods you bring into Great Britain as long as they are within your personal allowances. If the goods are over your allowances you will need to: declare them pay any customs duty due pay any excise duty due (for tobacco or alcohol) pay any import VAT due When you declare your goods you need to declare each item you bought. When you declare your items, you may not need to pay customs duty on items where all the following are true: they were grown or made in the EU using only EU ingredients or materials you bought them in the EU you are bringing them in from an EU country If these are true, you can claim a zero rate of customs duty for each item. You must: have evidence these are true for each item you claim these rates for be able to show this evidence if asked by a Border Force officer The level of evidence you need depends on the total value of all the items you claim these rates for. If the total value is less than £1,000 If the total value of all the items you declare is less than £1,000 the evidence for each item can be: a label or packaging showing it was grown or made in the EU evidence it was hand-made or grown in the EU (for example, a document or written note from the person or business you bought it from) A Border Force officer might ask to see this evidence. If you are unable to show this, you will have to pay any customs duty you owe. If the total value is more than £1,000 If the total value of all the items you declare is over £1,000, you can claim a zero rate of customs duty if you can prove each item was grown or made in the EU. This proof could be an invoice or document from the person or business you bought the items from which includes the: item you are buying place and date you bought it ‘statement on origin’ The ‘statement on origin’ is formal wording from the person or business you bought the items from which confirms: the material used to make the item was from the EU their registered exporter number (if the total value of all the items you declare is over £5,500) You could also prove that you know how the items were made in the EU by using documents or records which show the item meets the rules of origin. The ‘importer’s knowledge’ section of the proof of origin guide explains how you do this. This applies if you bring in (import) these items for either personal or commercial use. A Border Force officer might ask to see this evidence. If you are unable to show this, you will have to pay any customs duty you owe.
Posted Fri, 27 Dec 2024 10:40:18 GMT by HMRC Admin 32 Response
Hi ar37,
There wouldn't be any import exemptions for goods brought in to the UK for a house that has been unlived in for more than 2 years.
There are however reliefs available for the materials and installation of materials in to a residential property unlived in for 2 or more years by a contractor.
Please see the guidelines below:
Reduced rating the renovation or alteration of empty residential premises
There is also a DIY scheme available to recover VAT on goods purchased for a residential property but only for a property which has not been lived in for more than 10 years.
Please see below:
Claim a VAT refund for a conversion if you're a DIY housebuilder
Thank you.

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