Lambretta EU imports Questions – HMRC

18 Jan21 – Email sent to tariff. tariff.classification@hmrc.gov.uk

19 Jan21 – Email acknowledged and passed on to classification.enquiries@hmrc.gov.uk with comment – Thank you for your email enquiry. I have copied your email to the following inbox; classification.enquiries@hmrc.gov.uk where it will be dealt with by one of our Classification Officers in due course.

NB: Any further requests for commodity code advice should be sent to the email address classification.enquiries@hmrc.gov.uk

Email information on what I sent may be found below and I will follow this up in February 2021:

Dear Tariff Team,

Can you please help me with three questions?

Q1 – Is the code for importing a motorcycle fro the EU and that is over 30 years old (historic)

https://www.trade-tariff.service.gov.uk/commodities/9705000030

https://www.trade-tariff.service.gov.uk/commodities/9705000090

Q2 – Would I be required to pay VAT on a motorcycle that is over 30 years old being imported from the EU? When I view the page above and select the “Import” tab, I can see at the top of the page Value added tax 20% (01/09/2019), but then I can see a Tariff preference of 0.00% (01/01/21)

Q3 – Is the code for importing a motorcycle or (motorcycle parts) that is not historic (Example 12 years old)

Motorcycle parts (Example an engine or panel)

https://www.trade-tariff.service.gov.uk/commodities/8708299000

A complete motorcycle

https://www.trade-tariff.service.gov.uk/commodities/8708291000

Reason for the questions: I sometimes import Lambretta’s (Normally historic) from the EU and am trying to find out if I will need to start to pay VAT after leaving the EU and also determine which commodity code should be used.

Thank you for your help.

Kind regards

John