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Someone stated
QUOTE It's anywhere outside the EU.
To clarify, this isn't so in this particular case, which is specific to USA and also specific to certain goods.

Moped's quote states clearly
QUOTE Council Regulation (EC) No 2193/2003 which establishes additional customs duties on imports of certain products originating in the USA.
This is in regard to the recent imposition of additional duty.

It's worth bearing in mind that the British Customs and Excise people have awesome powers but, these have sometimes been disputed in law and they have occasionally lost. It has been shown that they are well capable of getting things completely wrong and sometimes grossly exceed their authority.

One should probably be not too hard on H M Customs but, if you read the quote above, carefully, you will find the following.
QUOTE Model railway goods are most probably classified under tariff heading 9503.
Most goods classified under 9503 are free of customs duty.
Twenty two of the thirty two commodity codes under tariff heading 9503 are subject to this additional duty.
From the carefully non-specific phrasing, it is fairly clear to me that the correspondent actually does not know the specific rules, not even with regard to the model railway goods in question! He also makes no mention of slot cars or accessories, which MIGHT or equally might NOT be classified the same. Why should he mention them, he wasn't asked about them! Therefore one would be wise to take on board the single most significant statement and actually CHECK at the contact point given.

On the other hand, one might be forgiven for not wanting to attract the personal attention of these people and, given their record of mistakes and misinterpretation, there is no guarantee that your enquiry will result in an accurately factual statement even if you do!
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