From 1 January 2021, the VAT exemption for imports of low-value consignments with a unit value of less than GBP 15 is abolished.
This means that all goods without exception will now have to be declared to customs at the time of import into United Kingdom.
In addition, for consignments with a unit value of less than GBP 135, it is the foreign seller who will be obliged to pay VAT on importation into the United Kingdom.
This means that the seller will no longer be able to let his customer pay import VAT. He will have to pay it himself, either directly via a specific electronic portal or through his forwarder.
Source: HMRC
