Imports ― special rules for consignments of £135 or less
Value Added Tax
Guidance
This guidance note looks at the special rules that apply to imports of consignments valued at £135 or less which are located outside the UK at the point of sale.
For importing goods from outside the UK generally, see the Imports ― overview (rules from 1 January 2021) guidance note. For movements of goods and Northern Ireland, see the Northern Ireland ― overview guidance note.
In-depth commentary on the legislation and case law can be found in De Voil Indirect Tax Service V3.305.
Imports of goods sold directly to GB customers
Where a consignment of £135 or less is sold directly to a customer in Great Britain and the goods are located outside the UK at the point of sale the place of supply for VAT purposes is deemed to be the UK. The effect of this is that overseas seller must normally register for UK VAT and account for VAT at the point of sale.
However, where the supply is business to business and the customer has
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