VAT on B2C imports over £135

Is it possible to use same basis for all B2C imports?

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An overseas client is importing goods directly to the end consumer in the UK in consignments both above and below the £135 value threshold. 

They understand the new rules, but would find it more convenient to apply the rules that apply to sub-£135 items to all their imports.  From what I can see this will not be possible as items above £135 have to follow different customs reporting and can be liable to duty, so have to be treated differently.

Is there any way HMRC would allow the overseas trader to treat all their UK imports as liable to sales VAT at the time of sale and thus allow a single administrative procedure with their courier?

I'm assuming not, but any ideas would be welcome!

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