When you buy an item from outside the UK, the headline price isn't the full cost. On arrival you may pay customs duty, import VAT, and a courier handling fee before it's released โ together these are the "import fees".
Customs duty generally only kicks in on consignments worth more than ยฃ135, and the rate depends on the product's commodity code (often 0โ12%). Set it to 0 for low-value items.
Yes โ import VAT (usually 20%) applies to most goods, calculated on the item price + shipping + any duty. For items under ยฃ135, eBay often collects the VAT at checkout instead.
This tool is an estimate to help you price a resale โ always confirm current rates on GOV.UK.
Selling, not buying? Use the fee & profit calculator โ
๐งฐ Free tools: Fee & profit ยท Shipping ยท Import