HL Deb 30 October 1984 vol 456 c512WA
The Marquess of Ailesbury

asked Her Majesty's Government:

How they justify adding in a "freight charge" when calculating the amount which must be paid to H.M. Customs and Excise when a private individual imports a car.

The Chancellor of the Duchy of Lancaster and Minister for the Arts (The Earl of Gowrie)

EC legislation requires that the value for customs duty of a privately imported motor vehicle must normally be based on the price paid plus, if not already included, any additional costs incurred by the buyer in respect of transport and insurance up to the place of introduction to the customs territory of the Community. The value for VAT is based on the customs value, except that transport costs up to the port or place of introduction into the United Kingdom are included.