Hi Simon,
May I add to David's answer that :
a) Radio amateur equipments and parts are specifically exempt from custom
duties (at least in the European Community), so that effectively only the
VAT is due on imports of goods from abroad
b) VAT is a tax levied by your administration at the same rate on both
locally produced and imported goods/services, while Custom duties are
perceived only on imported goods at a rate (logically) defined in order to
hedge foreign commercial competition (This objective has probably been
largely missed for the last ten or twenty years). This means that the rate
of these custom duties depends on the kind of goods or services.
73 de Raymond, F4FNT
K2/100 #5,636, K3/100 #0615
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