Does anyone know if there will be any import duty payable for vehicle EU imports that have already had VAT paid in the EU state (prior to 2021) being introduced after 01st January 2021?
Yes. There will be customs duty (most likely 10%) and VAT (again) as well.
Thank you for reading the post and taking the time to reply. I have not been able to find this information anywhere on the .GOV website at present and had hoped the government website would advertise this information prior to 01st January 2021. Can you confirm how you know this information and ideally the source please, so that I may read it? My main sources are as follows and I have not been able to find out any information on this changing - in particular for historic cars or motorcycles.
Note: I also found this article - but again nothing concrete about the status on the .GOV website at present
You can find future tariffs here:
As long as there is no FTA in place between EU and UK (which currently is not the case), standard duty rates will apply.
If an FTA was in place, the car would still have to be of EU preferential origin.
Next option would be if it had been previously exported from the UK, and could be re-imported as “returned goods”.
Or it could be duty free as part of someone’s belongings when he or she moves from EU to UK.
These should be all duty free options.