In the event of a No-Deal Brexit, the UK is introducing a new registration scheme for sellers of goods valued at less than £135 when they are sent to the UK from overseas sellers (including EU sellers). This is to ensure that the seller accounts for UK VAT and Customs Duty on goods imported into the UK by non-UK VAT registered customers.
The registration scheme is now open and overseas businesses (ie non-UK including the EU) can now apply for their unique registration number which will need to be shown on all documentation.
In the event that the seller is not registered under the scheme, the recipient or, if used, the online platform, will have a joint and several liability for any UK VAT and Customs duty not paid by the seller.
There are penalties for late or non-registration.
Disclaimer: The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.