I'm looking to buy a (new if that matters) frame from the states and get it shipped - has anyone done this and if so how was VAT / duty calculated and paid?
I've looked at the HMRC website which seems to say its the value of the item plus the postage plus VAT plus duty (of 2.5%??) and local duties and taxes are payable too... seems a bit steep!
I'd say - be prepared to be charged about 30% of the item's value.. Doesn't help that vat has gone up!
So if you buy something for 200 (including postage) - expect to pay about £60 when it gets here.
It can be a bit random - sometimes things slip under the radar - but don't bank on it - esp with a high-value item.
That's right, factor in 30%. Only way around is to get stuff while you are over there. Companies used to lie on the export docs as to value but I think legislation changed making this less attractive for them.
I don't think local duties and axes apply as you're buying from outside the state in which they're sold
otherwise, as you suggest (not sure of amount of UK duty but it's definitely less for parts than whole bikes) but also potentially a handling charge from, e.g., UPS when they bring it in & declare it to customs