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