VAT #: GB 794 6551 81 |
Value-Added
Tax
(EC Sales Tax) |
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As of 24th June 2004, all new product pages added to the Cameras
Underwater website will display prices both inclusive and exclusive
of VAT. Older pages will be updated in due course, but the process
will take some time. If a single price is displayed, it is inclusive
of VAT at the standard UK rate of 17.5% unless otherwise stated.
Exceptions are books, which are VAT zero rated, and second-hand
items, which are normally sold under the Second-hand Goods
Scheme with variable VAT content ranging from 0% to 14.9%.
If no VAT exclusive price is given for a new product which is
not a book, the VAT inclusive price should be divided by 1.175
and rounded up to the nearest penny. The VAT exclusive price
for books is the same as the VAT inclusive price, and the VAT
element of individual second-hand items will be calculated at
time of sale. |
Orders from within the UK from
private or business customers: goods will be charged at the
VAT inclusive price.
Orders from within the EC: except for deliveries to certain
regions outside the EC VAT Territory (see
below), and to certain diplomatic and military personnel,
EC customers will be charged VAT at the UK rates (0% for books,
17.5% for all other new Cameras Underwater products) The
UK is part of the EC, and so residents of other EC countries
should not be charged import duty by their border-control authorities.
Orders from non-UK, VAT registered customers: if you are
VAT registered in another EC country, you may purchase "VAT
free" on providing proof of registration which will
be checked at time of order.
 Please note: there
is no such thing as a VAT-registered business which "has
mislaid" or "cannot remember" its registration
number. If you cannot produce registration information, we are
required by law to charge VAT.
Orders from outside the EC: all goods are sold "VAT
free".
Non EC residents visiting the UK: Non EC customers appearing
in person at either of our shops can apply for a VAT refund for
their purchases under the Retail Export Scheme.
This amount (less a small handling charge) can be reclaimed in
cash at Global Refund® Offices in central London, UK airports
or other locations worldwide. Please inform our sales staff before
the transaction is processed if you think that you are eligible
as VAT refunds cannot be given after the time of sale. |
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VAT is NOT
negotiable. Failure to comply with VAT regulations is a criminal
offence. |
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List of the 27 EC countries (with 2-letter VAT-code prefix): |
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Austria |
AT |
Including Jungholtz and Mittelberg |
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Belgium |
BE |
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Bulgaria |
BG |
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Cyprus (Southern) |
CY |
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Czech Republic |
CZ |
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Denmark |
DK |
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Estonia |
EE |
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Finland |
FI |
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France |
FR |
Including Monaco and Corsica |
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Germany |
DE |
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Greece |
EL |
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Hungary |
HU |
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Ireland |
IE |
Excluding Northern Ireland which is part of UK |
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Italy |
IT |
Including Sardinia |
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Latvia |
LV |
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Lithuania |
LT |
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Luxembourg |
LU |
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Malta |
MT |
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Netherlands |
NL |
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Poland |
PL |
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Portugal |
PT |
Including Madeira and the Azores |
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Romania |
RO |
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Spain |
ES |
Including the Balearic Islands (Majorca, Ibiza, Menorca) |
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Slovak Republic |
SK |
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Slovenia |
SL |
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Sweden |
SE |
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United Kingdom |
GB |
England, Wales, Scotland and Northern Ireland |
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Outside the EC VAT Territory (sovereignty
indicated in brackets): |
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Åland Islands (FI) |
Faroe Islands |
Miquelon (FR) |
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Andorra |
French Guiana (FR) |
Mount Athos (EL) |
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Canary Islands (ES) |
Gibraltar (GB) |
Norway |
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Ceuta (ES) |
Greenland |
Reunion (FR) |
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Channel Islands (GB) |
Guadeloupe (FR) |
San Marino |
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Cyprus (Northern) |
Liechtenstein |
St Pierre (FR) |
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Isle of Heligoland (DE) |
Martinique (FR) |
Switzerland |
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Iceland |
Melilla (ES) |
Vatican City |
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01404 812277