HMRC has updated Excise Notice 143 (at section 2.3) to reflect the new rules on consignments not exceeding £135 in value, and the abolition of low-value consignment relief.
For imports of goods from outside the UK in consignments not exceeding £135 in value, the point at which VAT is collected has moved from the point of importation to the point of sale. This means that UK supply VAT, rather than import VAT, is due.
HMRC has updated Excise Notice 143 (at section 2.3) to reflect the new rules on consignments not exceeding £135 in value, and the abolition of low-value consignment relief.
For imports of goods from outside the UK in consignments not exceeding £135 in value, the point at which VAT is collected has moved from the point of importation to the point of sale. This means that UK supply VAT, rather than import VAT, is due.
