buying from America...

Your talking about duty free, if you've paid tax at source it doesn't apply.
You can bring it back as a gift to avoid import tax also, but that would probably cause warranty/return issues.
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Do I have to pay duty and VAT on "Gifts"?

Unfortunately, not many people realise that there is limit on the value of 'Gifts'
imported into the UK, whereby the receiver must then pay import duty and VAT
to Customs on ‘Gift’ items over this limit.

Gifts of a value less than GB£ 36.00, can be imported duty and VAT free, for
Personal or Family use, under the Customs CPC: 43 00 C08.

Your talking about duty free, if you've paid tax at source it doesn't apply.
thats only if it's a country within the eu

Import VAT

VAT is a tax normally charged on the supply of goods (and services) made by a VAT - registered business in the UK. For goods brought in or sent to the UK from the EU there's no extra VAT to pay unless you're ordering or sending purchased goods from one of the EU Special Territories, such as Jersey or Guernsey, in which case you'll have to pay import VAT.

The EU 'Special Territories' are The Aland Islands (Finland), The Canary Islands (Spain), The Channel Islands (UK), The French Overseas Departments of Guadeloupe, French Guiana, Martinique and Reunion and Mount Athos also known as Agion Poros (Greece).

Goods imported to the UK from outside the EU are subject to import VAT, unless they are brought in as part of your duty free allowances.

However could they buy a pc from ocuk and claim the VAT back if they made out they were taking it back home with them?

EDIT: guess not
If you live outside the EU

If you are an overseas visitor, to qualify for a VAT refund you must:

live outside the EU
leave the UK for a destination outside the EU with the goods you have bought by the end of the third month after the month when you bought them
show customs officials the goods, your receipts for them and a completed VAT refund document when you leave the EU

They could probably get away with bringing a laptop in if it were without it's box etc but I doubt they would get a proper pc in.

I guess you can take a laptop on the plane as hand luggage to?
 
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So they couldn't bring a 1000 dollar pc over from America ? I want to get it online to deliver it to their house in the us then they bring it over later on ?

Can't say I'd reccomend it, they wouldn't get it in hand luggage and from my experience baggage tends to not be treated the best.
 
you have to get it in without paying taxes though as I've shown above even if your just on holiday here the same restrictions apply as they do for citizens returning
 
Not worth the potential hassle.

I once brought a few hand tools back to the UK when the exchange rate was almost 2-1, got an estwing hammer for 10 quid and a full leather tool belt for 14 quid. My luggage got inspected by the TSA going out of the US but i had no problem with UK customs.
 
It's totally pointless, the kit over there isn't usefully cheaper. I go the USA on holiday most years and never seem to find any kit worth bringing back with me price wise.
 
The savings from VAT and "rip-off" Britain taxes alone make it worth the risk of no warranty and getting through customs.

I've noticed many items cost nearly the same in $ as in £ here.

I imagine that's without sales tax though, which would add anything up to an extra 10% on the price. And with the exchange rate being so bad, it ends up being very little difference in the end.

I remember a while back, when the exchange rate was over $2 to the £, it was well worth going for things like laptops, clothes etc. My mate bought a Macbook at a ridiculously cheap price. Sadly, most companies have caught on and balance their prices internationally.

I'd like the OP to post a link to this PC that is worth the hassle of a transatlantic purchase. I honestly can't see it being worth all the hassle. One thing I don't think anyone has mentioned is shipping costs, even if the mate is bringing it back. I had one extra piece of gear back with me from my last trip to the States, ended up costing $90 to bring it back. You'll also want to make sure it's insured for transit - you've probably got a 50/50 chance at best of it coming over in 1 piece.
 
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