Can you claim?
Does this apply where you are?
UK: UK customs/VAT rules for goods sent from abroad (gov.uk guidance)
Europe: EU VAT e-commerce reform (in force since 1 July 2021), as described on the European Commission's VAT One Stop Shop site
Your rights
We're still verifying this for US. Check the official source.
UK customs/VAT rules for goods sent from abroad (gov.uk guidance)
- Thresholds
- VAT is charged on all goods sent from outside the UK to Great Britain (or from outside the UK/EU to Northern Ireland), except gifts worth £39 or less. Customs Duty applies on non-excise goods worth more than £135 (no charge at or below £135); excise goods (alcohol, tobacco, vapes) are dutiable at any value. For goods worth £135 or less bought directly, the seller should already have included VAT in the price; the delivery company only charges VAT separately for gifts worth over £39 or excise goods.
- Courier handling
- Royal Mail, Parcelforce or the courier company contacts you with a bill for any VAT/duty/delivery charges owed, and will normally hold the parcel for about 3 weeks before returning it to the sender if unpaid.
- How to dispute
- To get a refund if you were overcharged tax or you return the goods, fill in form BOR286 (if Royal Mail or Parcelforce delivered the goods) or form C285 (for any other courier/freight company).
EU VAT e-commerce reform (in force since 1 July 2021), as described on the European Commission's VAT One Stop Shop site
- VAT exemption removed
- "The VAT exemption at importation of small consignments of a value up to EUR 22 is removed. This means all goods imported in the EU are subject to VAT."
- IOSS threshold
- "The Import One Stop Shop (IOSS) has been created to simplify the declaration and payment of VAT for distance sales of low value goods not exceeding 150€ imported from third territories or third countries." Special arrangements for consignments up to €150 also exist for sellers who don't use the IOSS.
Evidence to gather
- Order invoice with country of origin
- Customs charge notice
- Courier fee breakdown
- Seller's checkout terms (DDP/DAP)
Steps
- Gather your evidence (see the list above).
- Send a written complaint to the business or provider, citing the rule for your region from "Your rights" above.
- If unresolved by their deadline, escalate using the route named in "Your rights" for your region.
- If still unresolved, consider your region's ombudsman, regulator, or small claims court — see "Your rights" for the specific option.
Your tools
Information, not legal advice. Figures verified against the official sources linked above.