Customs and VAT - Selling an item

No, but we strongly recommend that you do. If you choose not to, the item will have to be sent to Border Force in the UK, which will cause an unnecessary delay. Furthermore the recipient will be asked to pay the VAT plus a handling fee.

If you regularly send goods to the UK you may qualify for entry to the pre-paid VAT scheme. Please contact our Customer Services team on 616616 to find out more.

You are required to pay VAT on the amount charged to your customer for all of the items that you are selling plus any other related charges such as postage and packing.
An example of how much VAT to pay:
1 soft toy £20.00
2 calculators £18.00
Post & packaging £2.00
Sub Total £40.00
VAT £8.00
Grand Total £48.00
If you do not pre pay the VAT, the item will be sent to Border Force in the UK to clear, which will result in a longer transit time. Furthermore the recipient will be asked to pay the VAT plus a handling fee.

It is extremely important to complete a customs declaration form and attach it to the outside of the packaging.

If you are using our standard service and the item value is under £270.00 please complete a CN22 customs declaration form.

For goods over £270.00 a completed CN23 form is required. If you are using our parcel service a CN23 is always required.

In all cases please ensure you include any charges made to your customer such as postage and packaging in the value of each item.

It is not possible to pre-pay VAT to the EU or Import Duty to the rest of the world.

However, if you fill out the appropriate customs forms correctly and follow the advice on this website, your item will be processed and delivered as quickly as possible.

Yes. If you are selling second-hand goods, such as eBay sales, VAT still applies.
Some products are zero-rated for VAT purposes, for example, children's clothing and books. To check the exact criteria we would advise you to consult www.hmrc.gov.uk or call our Customer Care team on 616616.
Yes, you are required to pay VAT on the total amount charged to your customer inclusive of any postage and package charges. (Not the actual postage paid at the counter)

An example of how much VAT to pay:

1 soft toy £20.00
2 calculators £18.00
Post & packaging £2.00
Sub Total £40.00
VAT £8.00
Grand Total £48.00