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 or Import Duty to all international destinations.  Therefore, you will need to ensure you fully complete and attach the appropriate customs label to your parcel when sending an item.

However, some seller platforms, such as Amazon and eBay, will charge VAT at the point of sale for items sold into EU countries via their platforms.  These sites will show the VAT payment on the sales receipt and provide you with an IOSS number. When mailing your item, you need to mark the item as 'VAT PAID' and attach an eBay or Amazon receipt, showing the payment, to the outside of the parcel. As well as this, you will need to include the IOSS number on the customs declaration label attached to the parcel.

Yes. If you are selling second-hand goods, such as eBay sales, VAT still applies. 
Due to recent changes in import VAT laws, many marketplaces are now charging VAT, to the buyer at the point of sale, on goods with a parcel value of up to £135. This is for sales into the UK and EU countries.  
If you have sold an item on eBay, you will need to check the transaction document, to see if VAT has been charged.  If this is the case, you do not need to pay the VAT again when posting your item.  However, you will need to clearly mark your parcel as ‘VAT PAID’ and attach a paper copy of the transaction record onto the outside of the parcel.   This is to ensure no Customs delays, or the possibility of the recipient being charged VAT again, when the item reaches its destination.
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