Below is the email I received from HMRC (UK tax Department) in relation to film posters..In case this is of any use to colleagues from the UK.
This explains why I was charged the reduced % VAT few weeks ago. So the reduced rate still applies although ‘’posters’’ are explicitly mentioned under ‘’standard i.e 20 % VAT’’. It would seem appropriate checking with HRMC on a case by case basis before buying a poster from abroad.
Hope this helps
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Dear xxxx
Thank you for your query of xxxx
Most goods imported into the UK from outside the EU are subject to import duty and VAT.
In some cases a reduced amount of VAT can be applied. For more information in this regard please refer to our public notice no.7052, "Imports". It's available online at
https://www.gov.uk/government/publications/vat-notice-702-imports
See paras.3.4 and 3.5 and section 11. If the posters could be considered "collectors' pieces of..... historical .......interest" then the reduced rate could apply. See para. 11.3. For guidance as to whether the goods in question can be imported under tariff code 9705 00 00 you should contact our classification helpline on
03000 513777. They are open from 1pm to 5 pm Monday – Thursday, 1pm to 4.30 pm on Fridays.
Yours sincerely,
Xxxxx
