Guidance
VAT on Imports UK
Import VAT can apply even when customs duty is zero, and it is calculated on a broader value.
For goods imported into Great Britain, the VAT value can include the customs value, customs duty, incidental expenses to the first UK destination and some further-destination costs known at import.
For non-excise consumer goods in consignments worth £135 or less, VAT should normally be collected by the seller or online marketplace at checkout. For higher-value goods, normal import VAT rules apply. Eligible UK VAT-registered businesses can account for import VAT through postponed VAT accounting.