Collection

Import VAT on parcels

Find out about import value added tax (VAT) on parcels, if you are outside of the UK and sell goods to UK buyers, in a no-deal Brexit.

This collection was withdrawn on 31 January 2020

This page has been withdrawn because it’s out of date. Read the current guidance on tax and customs for goods sent from abroad. You can also read about the transition period.

• From: HM Revenue & Customs
• Published: 14 February 2019

In a no-deal Brexit, if you are based outside the UK and sell goods to UK buyers that are worth £135 or less, you must pay import VAT.

To pay import VAT you can either:

• register with HMRC to report and pay the import VAT due yourself
• pay a parcel operator that offers a service to pay import VAT to HMRC on your behalf

Published 14 February 2019