The crucial piece being:

and
-they are brought back to the EC within 3 years*.

This clearly states that this 3 year window applies.

Trust me, I spent a lot of time investigating this.

Also add in the untold grief you will get SVA'ing the car. The pair of rear lights you will have to buy at £1k each and the pair of front headlights at £2k each if they are not the flat beam version (which is not year specific).

I had three visits to the SVA, had to obtain a letter from WIPAC on the headlights as the SVA were being supremely pedandic.

It is just not worth the aggrevation at current prices/ exchange rates.

John,

This bit was intriguing though:

"*Note: For both customs duty and VAT purposes we will waive the three year time limit if you can meet the other conditions...."

So I called the HMRC and spoke to a "SPECIALIST" (!) - asking for a definition of the conditions under which they would waive the 3 year time limit. I explained EXACTLY what I wanted to do - their view was that 1) as long as I could prove the vehicle was made and therefore originated in the EEC, (a letter from Porsche or an original invoice would do) and 2) that it had not been modified away from standard manufacturers original specification whilst it was out of the EEC - then the "other conditions" had been fulfilled and they would waive the three year restriction.

They went on to say "Basically IMPORT duty is designed to capture taxation/revenue from products that did not originate from UK/EEC - the entire spirit of Import duty is to achieve this - not as a punitive taxation for products for which the various European taxation authorities have already had their pound of flesh.........VAT is a whole different ball game however".

My import guy has brought both a 993GT2 and a 959 back to the UK (from Far East) and gained exemptions in both cases.

Interesting one?

On the SVA - I am looking at "Gulf Spec" 2006 cars (my last Red car - in my avatar - was a Gulf Spec car) - which have the Flat Beam headlights and Euro spec rear lights anyway - the only difference is the speedo is in KMH - but the digtital display changes to MPH at the push of a button - so no issues. Reading will do the SVA for me.

The bonus is that most Gulf Spec cars are 2006 models from the last run (1120 to 1270) - and have higher spec than Euro/US Cars - Carbon Wheel - Carbon Gearknob - Full leather etc etc

...so on your last point.....well here's the rub.....look on Pistonheads classifieds ....a US spec 04 Silver Car or a Euro spec Silver 04 car - 9k miles and 11k miles respectivley - for circa £255k..................or for the same money (on road)......an 06 4k mile car, in a more exciting colour,with higher spec?? Don't know if its as clear cut as you'd believe TBH!

What do you think?

I'm not questioning your motive, it's precisely the reason I bought a USA car, it was substantially cheaper than a UK/EU car.

You mention that HMRC stating that the European taxation authorities have had their pound of flesh, however they have not as the car was exported from new to the USA.

They are still waiting on their pound of flesh if and when the car arrives back in the EU. Your guy may well have encountered exemption from importation of cars from the Far East to the EU, but not the USA - unless I'm mistaken?

If you are looking at Gulf spec cars the headlight/rear light issues are I'm sure as you've mentioned , but I thought you were looking at USA cars?

I'd make sure that you have in writing from your shipper that they will be liable for any duty if it is demanded by HMRC;)

John,

You're confusing Import duty and VAT!!! - if the vehicle had of been registered in Europe (and not exported) there wouldnt have been any "duty" paid in the EEC anyway - only VAT - and the HMRC will be getting that when it comes in - they are in no worse a position than if the vehicle had been registered here.

Import duty is really designed to collect revenue on products made overseas.

Clearly if a product has been made in the EEC it has by default contributed to the EEC economy via the supply chain and the loaded overhead/burden costs allied to the taxation (corporate and personal in the case of workers) generated within the manufacturer and its associated supply chain.

The import duty question applies whether the vehicle comes from the US, Far East or Middle East.

Still considering US cars - but recent drop in value of dollar (1.65 today!) means those countries that have a dollar tied currency e.g UAE - have seen commensurate drops. Middle East came into equation as cars are closer to UK spec (no front running lights etc) - plus that higher spec.

Cheapest car will come from US though - especially if you can live with running lights in front bumper.

Did you put a new front bumper on yours?

I'm not confusing VAT and Duty.

Your statement regarding supply chain, burden costs etc. has no relevance on the HMRC rules regarding importation duty.

The fact is that the Returned Goods Relief (RGR) that allows you to avoid the 10% duty has a window of 3 years from the date the vehicle left the EU.

I'd suggest you speak to someone at HMRC and they will confirm this (just like I did 5 minutes ago:D)


Good luck!

(Edited as my previous version may have appeared a bit sharp!)

Reference the front PU, when Reading colour changed my car from GT Silver to Basalt Black they removed the front running lights and repaired the holes prior to painting.

Looking forward to seeing what you find !

John,

I was on the blower to HMRC and my agent today - he has an internal guideline memo from HMRC which confirms his view - I will e-mail you a copy!

How's the search coming along ?

Slowly but surely! Got a few options now - looking at a car next week - and got three more in my sights!