Import VAT on shipments to the United Kingdom
Since the Brexit, new laws apply to transactions between the UK and the rest of the world. One of them affects professional sellers established outside the UK selling to private customers located in the UK. This directive requires marketplaces such as Delcampe to collect import VAT on goods sold by professionals outside the UK to UK individuals for amounts up to GBP 135 (+/- €150).
In practice, this means that Delcampe collects and remits VAT on shipments worth up to £135 (+/- €150) imported by professional sellers established outside the United Kingdom to British individuals.
Delcampe applies the UK VAT rate. Administrative costs are also to be expected. These amounts are clearly displayed on the item page and when the purchase is finalized. Delcampe enables its buyers to pay the import fees directly to Delcampe via Delcampe Pay or to go through customs in order to benefit from a possibly reduced VAT rate.
If the buyer decides to pay the import fees via Delcampe, the seller has to declare that the import VAT has been paid by transmitting the import VAT number to the customs clearance service (this number is usually mentioned on a specific form attached to the parcel or on the envelope available at the postal or transport service).
If the seller fails to indicate the import VAT number on the customs declaration, his buyer may refuse the item and return it in order not to pay import taxes a second time. In this case, the seller is obliged to refund the full amount paid, including the shipping costs.
In addition, any infringement of the legislation concerning VAT on imported goods may lead to the suspension of the seller's account, or even to permanent closure in the event of a repeat offence.
In case the buyer decides to pay the import fees upon receipt of the parcel, we invite them, if they have any questions, to contact the customs services or the VAT office of their country.
Example of a transaction with import charges:
A UK buyer buys a stamp worth £80 from a French professional seller. Given that VAT in the UK is 20%, here are the costs that the buyer will have to pay for the purchase of this stamp.
|Import fees||16 GBP|
|Administrative fees||4 GBP (5% of the amount)|
|Total amount to be paid (excluding any shipping/handling costs)||100 GBP|
Warning: for purchases over £135, the usual import declaration procedures apply. In addition to VAT declaration, some of these goods may also be subject to customs duties (depending on the nature of the goods and the country of origin).
Tip: to find out whether your buyer has paid the import VAT, see the article " I am a professional seller: how do I know if my British buyer has paid the VAT import fees?"