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The UK has a special place of supply rule for consignments of goods with a value of £135 or less. The effect of this rule is that import VAT is not due when these goods are imported into the UK but is instead due at the point of sale. UK customs declarations are still required for non-fiscal purposes.

Goods will be treated as supplied in the UK where:

1. Ìý

   •ÌýÌýÌýÌý the goods are supplied by a person in the course or furtherance of a business;

2. Ìý

   •ÌýÌýÌýÌý the supply involves the goods being imported;

3. Ìý

   •ÌýÌýÌýÌý the intrinsic value of the consignment of which the goods are part is not more than £135 – which is the selling price excluding transport and insurance costs (unless they are included in the selling price and not separately indicated on the invoice) and any other taxes and charges; and

4. Ìý

   •ÌýÌýÌýÌý the consignment of which the goods are part:

5. Ìý
   1. Ìý

      –ÌýÌýÌýÌý does not contain goods of a class or description