Hi,
Further to my last post, I have since spoken to a friend of mine with whom I worked in the Customs and Excise, or should I call it now Revenue and Customs. He has confirmed much of what I thought.
From 1st January 2021 the UK becomes a 'Third Country' as far as the EU is concerned. Effectively, this means that the way import transactions are treated will return to the way they did before the introduction of the single market in 1993. Importing from countries like France and Germany will now (almost) be the same as importing from the USA or Australia, for example buying Kinman pickups directly from the Philippines or a part directly from Fender USA. I say almost because importations from the EU will not be subject to duty, tariffs or quotas that are imposed on other 'Third Country' goods - that is part of the trade deal that the UK has agreed with the EU.
However importations of a value which exceeds £135 will be subject to 20% VAT plus any fees incurred and passed on by the import agents who pay it on your behalf. Therefore if you make a purchase from a supplier in the EU you should NOT be charged VAT in the country of exportation, but you will be charged VAT at 20% when the goods pass through Customs here. Items valued less than £135 are however treated differently and VAT will be charged at the point of sale unless business to business exemptions apply.
However, there are exceptions .. important ones too. As I said in my previous post, large companies who do more than £85,000 worth of business annually in the UK are required to register in the UK for UK VAT. This would mean that, if a firm like Thomman do that amount of business in the UK then they should be registering for VAT in the UK and charging UK VAT. If they do this through their offices in Germany then the consignment being sent to the UK should be accompanied with the correct documentation showing that this is the case and it will pass straight through Customs without further charge. I have experience of this happening in the USA; I have imported cameras and other photographic goods from B&H Photo Video in New York, and they always provide me with a price that includes UK duty, VAT and shipping. The items then come to me directly without intervention by UK Customs.
The myth that leaving the EU with a trade deal would mean that nothing changes is now becoming exposed. Everything is changing and more paperwork will be required for international trade and Customs will be examining more postal importations than before - and you need to be aware what taxes you are being charged when you buy goods on line. If you are not charged VAT at the point of sale, you are likely to end up paying it when the goods enter the UK and there may be a delay in delivery if payment has to be made 'up front' to the agent. One further point to remember, that trade between the UK mainland and Northern Ireland is similarly affected. I found out when I needed to send goods to an address in Belfast for which I was required to fill in the same Customs documentation as I would for the USA, Canada or New Zealand.
Just beware .. everything has changed .. if you need to know more then
https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk explains further and in more detail ... or maybe it just confuses further !!
With regard to the case in question at the beginning of this post, then any requirement to pay duty and VAT to the Post Office will be notified to you by letter, giving you a transaction number and an invitation to pay on-line. I would be most suspicious if my Postie handed me such a card, I would hand it straight back !!
Best of luck
Ian