Will I have to pay taxes and import duty?
The following information is intended to be used as a guide and may be subject to change.
Sales to EU including Southern Ireland (excluding Northern Ireland) - VAT registered customers
- All sales are zero rated and are treated as exports.
- On arrival at ports, import VAT and import duty become due.
- Payments of any import duty and import VAT are the responsibility of the recipient. These will be collected by our courier before they deliver the parcel.
- Businesses can then reclaim import VAT through their VAT return.
Sales to EU including Southern Ireland (excluding Northern Ireland) - Non VAT registered customers
- All sales are zero rated and are treated as exports.
- On arrival at ports, import VAT and import duty become due, depending on the value of the goods. Duty is unlikely now that we have a Brexit deal, but you can contact Customs in your own country for guidance.
- Payment of import charges are generally the responsibility of the recipient - our courier will collect these before making the delivery.
- Less than 22 Euros - there is no VAT payable on import.
- More than 22 Euros - import VAT is payable (and potentially import duty)
Sales to Northern Ireland - Non VAT registered customers
- UK VAT is charged at 20% unless the goods themselves are applicable for zero rating.
- Treated as UK supply.
Sales to Northern Ireland - VAT registered customers
- No export declaration made by UK business on sale. The declaration is made by the NI company and declared as an export.
- UK VAT is charged at 20% - but is strictly not sales VAT - but import VAT. The recipient can reclaim this VAT through their VAT return.
