Import VAT on parcels

Find out about import value added tax (VAT) on parcels, if you are outside of the UK and sell goods to UK buyers, if the UK leaves the EU with no deal.

When the UK leaves the EU, if you are based outside the UK and sell goods to UK buyers that are worth £135 or less, you must pay import VAT.

To pay import VAT you can either:

  • register with HM Revenue and Customs (HMRC) to report and pay the import VAT due yourself
  • pay a parcel operator that offers a service to pay import VAT to HMRC on your behalf

Before you register

You can find information in the Import VAT on parcels you sell to UK buyers (VAT notice 1003) to check if you will need to register with HMRC to pay import VAT.

If you choose to use the online service you will need to:

  1. Register for the service.
  2. Choose an accounting period from those available.
  3. Keep records of parcels worth £135 or less you sell to the UK for each accounting period.
  4. Keep records of the shipping, insurance and incidental costs for parcels worth £135 or less you sell to the UK, for each accounting period.
  5. Work out the import VAT for each accounting period.
  6. Tell HMRC how much import VAT you owe for each accounting period.
  7. Pay HMRC the import VAT due for each accounting period.

How to register

When you are registered

  1. Manage your import VAT on parcels
Published 14 February 2019