Engadget has picked up on the fact that Mac Minis aren’t so affordable after all. Talking to Paul the other day, I mentioned that I was tempted to go to America and buy one, or get it sent over as a gift. He pointed out this was probably a bit naughty, and that I’d likely get clobbered for taxes.
This prompted me to check with Customs and Excise to see what the implications are. I recently ordered a replacement combo drive for my Mac from the States, where it worked out almost half as expensive thanks to the weak dollar. I figured it’d be a wise plan to know exactly what it should cost when it finally arrives.
Here’s the fun part. In order to work out the correct amount of duty and VAT payable, you need a “10 digit commodity code”. Codes are listed in a three volume annual publication. Sounds like a gripping read. Thankfully, you can self-classify your goods on the European Commission website.
After a bit of mining through the Europa website, My best guess is 8522905100 which would seem to suggest no duty is payable on the combo drive (but I could be wrong, and probably am).
I tried to work out what duty and VAT would be due on an imported Mac Mini. Unfortunately, the Europa site seems a bit behind the times, as it fails to list “computers” as a specific category (though oddly, it does list Particle Accelerators and Nuclear Reactors). My best guess for a Mac Mini commodity code is 8543899599. For this, apparently duty is 3.7%.
If you add the 3.7% duty to VAT at 17.5% (I’m not clear which way round you charge it … duty then VAT? VAT then duty?), the difference between the UK price and the US price becomes much less significant – closer to £15. So maybe Apple are playing nice after all?
Related posts:
I think your codes are well out of whack
Computer equipment is generally 0% duty, unless it does something special (e.g., you can use it as a TV, you can record TV, etc.).
You’ll just be paying VAT, plus any fees the Post Office decide to charge you (unlikely). (BTW, I think you charge duty+VAT by adding the two together [e.g., the percentages refer to the original value of the equipment]).
So, I would guess your combo drive and the Mac Mini will both be 17.5% import tax.
I wonder whether, if the Mac Mini started to sport video-in in any meaningful way, that would mean that Apple get hit with the 14% import duty. So, while for now the prices are somewhat similar, any kind of commodity home entertainment box would be a lot more….
Yep, despite my protestations to the contrary to Andrew the other day, I’ve just had a look and discovered code 8471300000, which is described as:
“Portable digital automatic data-processing machines, weighing not more than 10�kg, consisting of at least a central processing unit, a keyboard and a display”
0% duty. I’m so glad someone invented the term ‘laptop’.