Re: VAT & Customs Duty on imported items
VAT in theory is payable on all items but low value items tend to go through unchallenged.
Some items are exempt from duty, in particular electronic kits and some components. The supplier should have specified the appropriate tax code category on the customs declaration. This is important, many years ago my Elecraft K2 transceiver kit came through with no duty - but I of course had to pay VAT and courier charge.
As for China, I guess anything goes!
Dave
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