On a marketplace the platform, not the seller, usually has to charge the VAT. This is how that works and where it stops.
When you buy through an online marketplace from a seller outside the UK, the marketplace, not the seller, is usually the one that must charge UK VAT. HMRC describes a marketplace as a business that sets the terms of the sale, is involved in authorising or taking the payment, and is involved in ordering or delivery. A site that only lists items, or only refers you to the seller, does not count.
For a consignment worth £135 or less sent from outside the UK, the marketplace must charge and account for UK VAT at the point of sale. The VAT is already in the price you pay. No customs duty applies on non-excise goods at this value, so a parcel of this kind usually arrives with nothing more to pay.
HMRC says the £135 limit applies to the value of the total consignment, not to each item inside it. The value is what you paid for the goods, leaving out separately shown delivery and insurance charges and other taxes. If several items arrive in one parcel, they are added together.
If an overseas seller keeps stock in a UK warehouse and sells it through a marketplace, the marketplace is responsible for the UK VAT on the sale, whatever the value. The seller has already dealt with import VAT and duty when the goods first arrived. You should not expect a separate import charge when a parcel comes from a UK warehouse.
Above £135, the normal VAT and customs rules apply when the parcel arrives. The carrier collects import VAT and any duty from you before delivery, and usually adds a handling fee. See courier fees compared.
The £135 rules do not apply to parcels containing excise goods. Customs duty is charged on alcohol, tobacco, pre-filled vapes and vaping liquid at any value, and Excise Duty applies as well.
Check your order confirmation for a VAT line. If the order was £135 or less and UK VAT was already charged, ask the seller and carrier why it is being charged again before you pay. If you pay and think you were overcharged, or you return the goods, you can ask for a refund. Use form BOR 286 for Royal Mail and Parcelforce, or form C285 for other couriers. See reclaiming import VAT and duty on a return.
You order two items from an overseas seller on a marketplace, £70 and £80, shipped in one parcel. The consignment value is £150, which is above £135, so import VAT and duty apply on delivery even though each item alone is under the limit. If the same two items arrive in two separate parcels, each parcel is judged on its own value and both fall under £135.
A change coming: the UK Government has confirmed that the £135 customs duty relief will end by October 2028 (announced 23 June 2026). Nothing changes yet, and this page reflects today's rules. See the government's reforming customs rules for low value imports page.
Related guides: Buying from Shein · Buying from China · Parcel held at customs · Courier fees compared · Second-hand and antique imports
For consignments of £135 or less, the marketplace must charge and account for UK VAT at the point of sale, so it is already in the price. For goods held in the UK and sold through a marketplace, it is responsible for the VAT whatever the value.
HMRC says it applies to the total value of the consignment, not to individual items. Several items in one parcel are added together. Items sent in separate parcels are judged parcel by parcel.
If the order was £135 or less and UK VAT was charged at checkout, check your confirmation for a VAT line and ask the seller and carrier why it is being charged again. If you pay and were overcharged, you can ask for a refund with form BOR 286 or C285.