AOR UK LTD - VAT REFUNDS

Generally speaking, we do not ship equipment to countries where an appointed AOR distributor is active, however if you are encountering difficulty in obtaining stock locally, we are usually happy to oblige.

VAT at 17.5% is added to most items except for books, prices on this site generally include VAT unless stated otherwise.

If we export to locations outside of the EU, VAT can be deducted from the total but the customer is then liable for any taxes on arrival at their country frontier. To check whether you are regarded as inside the EC for VAT purposes, take a look at the following UK government page:

For example, Ireland and the Isle of Man are inside the EC and EU (so pay VAT), but Guernsey / Jersey / Aland Islands are not, so the VAT can be deducted.

When you collect equipment PERSONALLY and show your passport, VAT form 407 may be used to claim back the VAT content. Take a look at the VAT form, low resolution PDF image provided on our web site - click here However from 2007 we no-longer support this system as it has become to costly and difficult to administer.

For basic information on the operation of the form, take a look at this link (PDF file):

http://www.hmce.gov.uk/forms/graphics/704-1.pdf

We are governed by NOTICE VAT 407 which can be viewed on line at:

http://www.hmce.gov.uk/forms/notices/704.htm

1) There is no monetary limit on the value of the good for PRIVATE use, but business exports are limited to GBP 600.

2) The purchaser must leave the EU for a period of 12 months or more, this may be a problem as you return monthly. You can discuss the position with C&E on 0845 010 9000 Monday - Friday 8.00 - 8.00pm.

3) The equipment must be exported from the country within three months of purchase.

4) New high value rules have come into effect to prevent money laundering, I think they are about GBP 10,000 so I haven't researched it.

We provide the form along with a stamped addressed envelope, make sure you fill in section A, hand it to C&E for stamping them post it using the SAE provided. When we receive the form back, we will generate a GBP cheque / credit card refund and forward it to any address you wish to state. You must pay the VAT, then its refunded.

We are not willing to process VAT407 for small amount below GBP 150.00, its simply not cost effective. Currently we do not make a handing charge for the VAT407 process (July 2004).

Due to continuous developments, AOR reserves the right to make design and specification changes for product improvement without prior notice. The performance specification figures indicated are nominal values of production units. There may be some deviation from these values in individual units.

VAT - Value Added Tax 'refunds'