This area is very complex - I know from experience of bringing back furniture and personal effects from our property abroad. I believe there is a difference in treatment between goods imported with you when you enter the UK and if it is shipped and imported separately from your arrival. Even secondhand goods imported will attract VAT and import tax and not only on the secondhand value. It applies to the declared second hand value, the cost of insurance and the cost of the shipping charges! The whole set of relevant regulations is mind numbingly complex - like all our tax laws - and there is much scope for different interpretations. My belief is that personally carrying it into the country is best. Using ordinary post can be effective and where possible shipped goods should be single items and could well be samples of no intrinsic value other than raw material cost.
Bringing goods from elsewhere in the EU shouldn't raise any issues. Free movement of goods and all that. It's stuff from outside the EU that may attract import duty and VAT. Think of the Blue channel at airports versus Red and Green ones.
I have just received an email from the Fedex Customer Relations people which I found hopeful but perplexing..
Please be advised in order for our customs department to discuss this further with HM Revenue and Customs they will require proof of original export (the goods originally leaving the UK) This has come in as a new import into the UK and therefore has had import charges assessed. Customs would need to see the original export evidence for the goods leaving the UK.
It appears that the fact it is not a "new import" helps but how on earth do I provide "proof of original export (the goods originally leaving the UK)" ?
Try getting a letter from the MGCC stating that the car (and therefore part) was of British manufacture and origin and that along with the invoice from the US exporter should show the double crossing of the Atlantic. ???
I'm on the case, but not today as our group is playing the Bach St Matthew Passion . Why not drop by High Wycombe Parish Church at 6.30 to hear this magnificent music?!