{"id":5376,"date":"2026-09-22T10:42:26","date_gmt":"2026-09-22T08:42:26","guid":{"rendered":"https:\/\/www.timevat.com\/?p=5376"},"modified":"2026-09-22T10:42:27","modified_gmt":"2026-09-22T08:42:27","slug":"ddp-to-the-uk","status":"publish","type":"post","link":"https:\/\/www.timevat.com\/en\/ddp-to-the-uk\/","title":{"rendered":"DDP to the UK?"},"content":{"rendered":"

It’s more expensive than you think \u2013 and often not legal.<\/em><\/p>\n\n\n\n

More and more foreign companies are selling directly to British consumers by adding 20% to the price to “cover the VAT,” then shipping the goods DDP (Delivered Duty Paid). It sounds simple. It doesn’t hold up. And what actually goes wrong depends on the value of the goods.<\/p>\n\n\n\n

Under \u00a3135: a compliance failure<\/strong><\/p>\n\n\n\n

For goods valued at \u00a3135 or less, UK VAT must be charged and accounted for at the point of sale \u2013 not at the border. That requires a UK VAT registration.<\/p>\n\n\n\n

Add 20% to the price without being registered, and that \u00a320 on a \u00a3100 item isn’t a settled tax. It’s an unrecorded liability sitting on the books. If HMRC catches it, the company can face a claim for VAT on every past sale \u2013 plus interest and penalties.<\/p>\n\n\n\n

Over \u00a3135: an economic leak<\/strong><\/p>\n\n\n\n

Above this threshold, normal import rules apply. Without a UK VAT registration, import VAT can’t be reclaimed. It’s a straight cost.<\/p>\n\n\n\n

Here’s what that looks like on a \u00a31,000 item, sold for \u00a31,200 with the 20% markup, at 12% duty:<\/p>\n\n\n\n