Ian
The BOS actually has to go to the car courier, they pass it with the car to HM Customs, the VAT is a tally of the car cost (proved by the BOS) and all the costs declared by courier. All Id say is if your seller inadvertently put down a lower figure on the BOS sent to the courier then thats what C&E would work on, but they arent idiots so me realistic.
If you go down the route of a BOS sent to you seperately and privately that could have an alternate figure on it for your peace of mind.
How to buy a car from USA without seeing it?
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