VAT Director Rayner Essex
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Brexit reality 2: Consumers importing goods into the UK

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Jason Croke answers your queries about receiving goods from the EU as an end consumer, and tries to bridge the gaps left by the minimal HMRC guidance.

2nd Feb 2021
VAT Director Rayner Essex
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Brexit reality 1 considered businesses importing goods into the UK for business use or to sell onwards to UK consumers (B2B). This article considers the impact of the new importation rules for consumers who are importing goods from the rest of the world as a business to consumer (B2C) transaction.

Low value goods

If the goods are valued at no more than £135, the non-UK based seller will be required to register for UK VAT, and VAT will be charged at time of sale and shown on the VAT invoice. The shipping paperwork, completed by the freight agent or postal service, will identify that VAT has been charged at time of sale and thus import VAT is not due when the goods enter the UK.

The customer has nothing further to pay and the product should be delivered to them without delay.

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Replies (1)

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Caroline
By accountantccole
02nd Feb 2021 15:53

Thanks Jason
Do you think an OMP could take responsibility for import duties for the higher value items, or do they need to be making the sale (have ownership at some point) ?

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