On sales into the United Kingdom, tax treatment depends on consignment value and the sales model. For consignments not exceeding GBP 135 the tax is normally charged at the point of sale rather than at the border. Above that threshold import VAT arises, which UK-registered businesses can account for on their return instead of paying at clearance.
Three questions that organise the subject
- What is the consignment worth? The GBP 135 threshold separates two entirely different mechanisms.
- Who is the customer? A sale to a VAT-registered business looks different from a sale to a consumer.
- Who is the importer? That follows from the delivery terms, not from who pays the freight.
Below the threshold: tax at the point of sale
For lower-value consignments the British system moves the tax point to the moment of sale. In practice the seller or the marketplace charges the customer and accounts for the tax in the UK, which usually requires UK VAT registration. For a Polish online seller that is normally the first real barrier to the British market, felt far more keenly than the logistics itself. The e-commerce model is discussed in e-commerce transport to the UK.
Above the threshold: import VAT
At higher values the consignment goes through ordinary import clearance, and tax is calculated on the customs value plus duty and transport costs. A business registered for VAT in the UK can account for it on the return rather than paying at the border. The mechanism is detailed in postponed VAT accounting. What matters is that the import declaration correctly signals that treatment, because correcting it afterwards is awkward.
Sales model and delivery terms
If you sell on terms where you handle the import, you become the importer in the United Kingdom with everything that entails: you need a British identification number and usually a tax registration too. If the receiver is the importer, the obligations sit with them. That distinction is settled in the contract, not in a conversation with the carrier; we unpack it in DDP versus DAP and in who pays duty and VAT on imports from Poland.
Marketplaces change the arrangement
When selling through large platforms, part of the tax obligation shifts to the platform operator, in a scope depending on consignment value and seller status. That does not remove customs obligations or responsibility for describing the goods correctly. The differences between consumer and business sales are covered in B2C and B2B customs differences.
What it means for the transport
The tax treatment shapes the import declaration and the data that has to appear on the invoice. A missing identification number or unclear delivery terms can hold a consignment at the declaration stage, before the crossing is even reached. So on a first shipment we ask for the tax information together with the order, not afterwards. The full running order of steps is in UK customs clearance after Brexit.
Sources
- GOV.UK: VAT on overseas goods sold to customers in the UK
- GOV.UK: accounting for import VAT on your VAT return
This is general information, not tax advice; confirm the detail with an adviser or HMRC. Want transport and clearance in one order? Write through the quote form. Our customs scope is on the customs clearance page.
