Keep VAT, Customs Duty and carrier fees separate.
GOV.UK says VAT applies to goods sent from outside the UK, with the point of collection depending on value and circumstances. For Great Britain, non-excise goods worth £135 or less have no Customs Duty; above £135 the rate depends on product type and origin.
Under or at £135
For bought, non-excise goods, GOV.UK says VAT should normally be included in what you pay to the seller. Customs Duty is not charged in Great Britain at this value.
Above £135
VAT is generally payable to the delivery company, and Customs Duty may apply based on the goods and origin. Postage, packaging and insurance can be included in the duty calculation.
Keep accurate records
- Invoice and actual amount paid
- Truthful product description and quantity
- Postage, packaging and insurance charges
- Any VAT already collected
- Courier notice and administration charge
Frequently asked questions
Is every Oopbuy parcel under £135 tax free?
No. VAT generally applies. The £135 figure is important for how VAT is collected and whether Customs Duty applies to non-excise goods in Great Britain.
Can a commercial order be declared as a gift?
Do not use an inaccurate gift declaration. GOV.UK defines gifts as items sent between individuals for an occasion and intended for personal use.