When consignment is under £135, there is no import VAT. The seller, or OMP, must provide a VAT invoice which should accompany the consignment through customs. This may be a simplified invoice. This essentially shows customs that VAT is already being accounted for.
Imported goods above £135, or consignments of multiple goods with a combined intrinsic value above £135, now use the old import VAT procedures. This means the seller may pay the import VAT (and duties) on clearance, and reclaim if they have a UK VAT number. Alternatively, the seller may opt to have their customer may pay at customs or to the delivery agent.
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