Brexit ― imports of consignments of £135 or less and new obligations for online marketplaces after the implementation period

Produced by Tolley
Brexit ― imports of consignments of £135 or less and new obligations for online marketplaces after the implementation period

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Brexit ― imports of consignments of £135 or less and new obligations for online marketplaces after the implementation period
  • What are the changes for consignments of £135 or less?
  • How will the value of the consignment be determined?
  • Will there be exceptions to these rules?
  • What are the other obligations placed on online marketplaces?
  • What is an online marketplace for these purposes?

This guidance note looks at rules to be introduced at the end of the implementation period for goods valued at £135 or less, and new related obligations to be imposed on online marketplaces.

For an overview of the impact of Brexit on VAT and customs more broadly, see the Brexit ― overview guidance note. For an overview of the impact of Brexit on businesses moving goods between the UK and the EU, see the Brexit ― moving goods between the UK and EU after the implementation period guidance note.

What are the changes for consignments of £135 or less?

Where a consignment of £135 or less is sold to a customer in Great Britain and those goods are located outside of the UK at the point of sale, the supply position will depend on whether an online marketplace facilitates the sale. The position is summarised below:

SituationSupply position
No facilitation by an online marketplaceSupply is direct from seller to consumer and is deemed to take place in the UK
Facilitation by online marketpla

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