On the topic of importing guitars from outside the EC:-

The duty on guitars imported from the USA is about 4%, not 30%. But there's also VAT to add (was 17.5%, now 15%), and that's calculated on what you paid for the guitar, plus the shipping charges, plus the duty. Bummer!

Bu-u-u-u-t-t-t, when the X-Rate was good (like last year when it was around GBP 1.00 = USD 2.00) it was still a lot cheaper to buy from the States and have the guitar shipped. Now, with the X-Rate down to 1.45-ish, it's not such an attractive proposition.

The main reason Martins are so expensive in the UK is that UK dealers won't give the large discounts that US dealers do. I got 40% off list when I bought my OM from MFG in Naples, Florida. That, coupled with a fantastic X-Rate made it a great bargain, even with the extra Duty and VAT added.

And on the topic of Duty/VAT evasion, my advice is........DON'T! If you're caught, you'll have to pay the Duty and VAT, plus a large fine, AND they have the right to confiscate the guitar. What kinda half-arsed idea is that?