United Kingdom VAT and customs for goods sent from abroad bought online, bought abroad and sent back to the UK or received as a gift 26 November 202046 views1 min read Source gov.uk E-Commerce / Electronic services Supply of goods Taxable transaction HMRC Guidance: VAT impact of overseas goods sold in GB (1) using online marketplace or (2) directly sold as of Jan 1, 2021 Your four-step Brexit checklist for VAT and Customs