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Posted Tue, 17 Dec 2024 11:31:18 GMT by Dan Briant
I purchased some wine (4 bottles) from Germany. It's under £135 However I'm aware duty is needed etc. I was on the German invoice charged MwST at 20% Which I understand is the German translation for VAT This was charged on the product and delivery their end. The item was then shipped to the UK by the German retailer. My total balance was 91 euro It then hit the UK side I was billed 38.41 £11.01 was excise and then I was charged VAT at £15.40 Plus the standard clearance fee. Which I've paid as I want the item. My understanding is I should not have to pay the VAT as that's been covered surely? As otherwise I'm paying double VAT.
Posted Wed, 18 Dec 2024 12:37:37 GMT by Customs oldtimer
Hi Dan Bryant As you have purchased goods subject to excise duties the £135 threshold for the overseas retailer to charge UK VAT does not apply . It therefore looks as if you have been charged correctly at import. To quote : The new arrangements mean that import VAT will no longer be collected on consignments not exceeding £135, except for the following types of consignment, which are outside the scope of the new arrangements non-commercial consignments, such as gifts (gift relief for consignments valued up to £39 will remain) consignments containing any goods that are subject to an excise duty consignments from Jersey and Guernsey that are covered by the Import VAT Accounting Scheme There is however nothing in UK rules that would/ could prevent a German supplier charging their local VAT . However as local German VAT is 19% I suggest you go back to the supplier and query their addition of the 20% MWST .
Posted Fri, 27 Dec 2024 10:22:25 GMT by HMRC Admin 32 Response
Hi,
There were new rules brought in in 2021 to deal with VAT being accounted for on imports of goods in to the UK below a value of £135.
Please see the guidance below:
Changes to VAT treatment of overseas goods sold to customers from 1 January 2021
However this does not apply to excise goods so we would expect VAT to be charged on the import of the goods in to the UK.
You may want to speak to the German supplier regarding them charging you VAT and also to our International Trade Team.
Please see below:
Imports and exports: general enquiries
Thank you.

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