Update to the UK situation!
No £15 threshold, now everything under the £135 customs duty threshold is subject to import VAT.
Etsy collects the VAT so there are no extra charges when the items arrives (if under £135).
eBay has had its Global Shipping Programme for a while but the charges seemed excessive for items under the £15 threshold, so I don't know if that's still the case. I'm not sure what the Amazon situation is, it was similar to eBay's GSP before. Etsy literally just adds the VAT. But online marketplaces - including Wish and AliExpress - are supposed to have registered to collect and pay VAT, so again no handling charges (under £135).
For swap board purposes, it appears relevant to note that the gift allowance for items sent between private individuals of £39 still stands.
If non-UK sellers not on online marketplaces don't register to collect and pay UK VAT, I don't know what the situation is. Previously, it sounded like packages would be dealt with in the usual manner - including handling charges - but the most recent info doesn't appear to leave room for that option.
https://www.gov.uk/government/public...1-january-2021
Online marketplaces (OMPs), where they are involved in facilitating the sale, will be responsible for collecting and accounting for the VAT.
For goods sent from overseas and sold directly to UK consumers without OMP involvement, the overseas seller will be required to register and account for the VAT to HMRC.
Non-business sales
Sales made by persons who are not in business are outside the scope of these measures. This includes gifts and consignments sent from consumer to consumer.
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