To anyone planning to re-import a car back into the UK from outside the EU that was originally manufactured here (i.e. all AC's up to and including the MKIV and it's derivatives), be aware that the 10% import duty normally applied to vehicle imports is not payable! Instead, a flat fee of £50 is payable. This is covered by 'Returned Goods Relief' under Article 236 of the Community Customs Code. You will however still need to pay the 20% VAT.
To avoind a lengthy refund process, you will need to prove the origin of manufacture at point of entry (i.e when you're processing your import duty & VAT paperwork in order to release the vehicle from customs). I used the original Certificate of Origin document supplied by AC's for my US-exported MKIV, but other forms of proof can be used if you don't have the COO (or equivalent).
If you have already paid 10% duty plus VAT on your import (as I did), then feel free to contact me and I'll point you through the refund application process.
Bruce
