DIVERSET
Ferrari House
258 Field End Road
Ruislip, Middlesex
HA4 9UU
020 7148 1552
This email address is being protected from spambots. You need JavaScript enabled to view it.

News

Source: HM Revenue & Customs | | 27/01/2022

There are special rules to help ensure that goods sent from abroad are taxed appropriately and to ensure that UK businesses supplying goods in the UK, for example by having to compete with VAT free imports, are not disadvantaged. This includes goods that are new or used and bought online, bought abroad, and shipped to the UK and goods received as gifts.

This means that in order to receive your goods you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

  • Great Britain (England, Wales and Scotland) from outside the UK
  • Northern Ireland from countries outside the UK and the European Union (EU)

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

  • outside the UK to Great Britain
  • outside the UK and the EU to Northern Ireland

Online marketplaces that are involved in facilitating the sale of goods are usually responsible for collecting and accounting for the VAT. If the VAT has not been collected, then you will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.  If you have to pay VAT to the delivery company, it’s charged on the total package value which includes the value of the goods, postage, packing, insurance and any duty owed.

As a general rule, there is no Customs Duty payable on non-excise goods worth £135 or less. There are various rates payable above this level and on excise goods of any value.

 

Latest News

Newsletter

With our newsletter, you automatically receive our latest news per e-mail and get access to the archive including advanced search options!

» Sign up for the newsletter
» Login

Search Archive


Copyright © 2022 - Diverset

Diverset is the trading name of Diverset Limited, a limited company registered in England and Wales with registration number 03729499, whose registered office is at Ferrari House, 258 Field End Road, Ruislip, Middx, HA4 9UU
Registered to carry on audit work in the UK by the Institute of Chartered Accountants in England & Wales.

AVN is an association of independent accountants helping the UK's owner managed businesses become the most successful and enjoyable to run in the world.

Cookie Policy