Overview of VAT on Low-Value Imports
Information of VAT on Low-Value Imports.
From January 1, 2021, the UK implemented changes to its VAT regulations for low-value imports. Notably, the VAT exemption for goods valued under £15 was abolished. Consequently, all goods imported into the UK are now subject to VAT, regardless of their value. More information can be found at Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
Sellers who dispatch goods valued at £135 or less to UK customers, as well as online marketplaces that facilitate these sales, must register with HMRC and charge UK VAT at the point of sale. More information can be found at Selling goods using an online marketplace or direct to customers in the UK . For consignments valued over £135, VAT is collected at the point of import, and customs duties may also be applicable.