I think you have to be careful about where items are actually manufactured as well there are sold from, I'm sure it won't apply to termis, but some stuff might be made in China for example, but sold by an Italian company in Italy. Different import rates for different manufacturing countries if I remember correctly.
VAT on goods bought from an EU supplier and imported into the UK is an absolute minefield. If the EU supplier is VAT registered with HMRC in the UK and your invoice states VAT paid, there is no further VAT to be paid. Import Duty might still be demanded though, if the seller has not invoiced you for it. If the EU seller is not VAT registered with HMRC in the UK and your invoice states VAT paid, that VAT is actually collected by the taxation authority in the seller ‘s country and you will be charged UK VAT by the courier. The seller’s VAT will have to be claim back from the seller’s taxation authorities. I would always ask the EU seller, who is collecting the VAT. If it’s collected locally, ask if you can buy it, VAT free. @Andrew46 is correct, there is a difference in Import Duty between goods manufactured in the EU and goods imported into the EU and sold on. Andy
As stated above its a minefield, got stung for loads of charges buying bits for my R9t, I won't buy from a foreign source anymore. Beauty of Brexit.
Import duty on motorcycle parts is 10% and is applied if the item(s) in the shipment are over £135 and will be applied to the full cost not just the bit above £135. VAT (20%) will be applied to the cost of the goods + the import duty + the cost of packing/shipping ie their total landed cost in the UK. Additionally, whomever ships them will levy an admin fee (plus vat) for collecting the import duty and vat from you on behalf of HMRC. The seller should sell to you excluding Italian vat as they are exporting the goods so you shouldn’t be paying vat 2x. However when it’s a B2C deal that doesn’t always happen as the seller doesn’t have a UK vat number from you to submit if they’re audited so they charge it anyway. However……. you’re considering purchasing Termignoni exhausts which are made in Italy. Under the EU/UK free trade deal goods that are made in the EU and imported into UK are free of duty (but not vat) and vice versa. To avail of this the goods need to be correctly marked for customs when they’re shipped, complete with the correct country of origin and TARIC code. If they’re not then customs will just levy the duty and vat on the declared value and refuse to release them until it’s been paid.
Motorcycle exhausts are classified under HS code 8714.10.00 (“parts and accessories of motorcycles”). Because the goods originate in the EU and are imported from Italy (an EU country), they qualify for 0% import duty under the UK–EU Trade and Cooperation Agreement — as long as you have supplier proof of EU origin (such as a statement of origin on the invoice). If there’s no proof of EU origin, then a standard duty rate of 3.7% applies for this category.
Assuming £50 shipping If EU origin is proven: You’ll pay £1620 total (including VAT). If not proven: You’ll pay about £1680 total (including VAT and duty).
