Import VAT when buying from Germany

[mforsum]

I plan to buy a ~£400 printer from a business seller who is based in Germany. The item is in Germany.

Import from the EU is liable for UK VAT 20%. Where and by whom, if any, is this charged? By the carrier? By eBay? 

The German seller is a VAT registered business, they should issue an invoice without VAT added. Is therefore the price shown on the listing actually £400 minus German VAT? 

eBay help texts only refer to HMRC, I know the rules already , but want to know who charges what at what point? 

[sml192]

Import VAT and Duty will be collected by the carrier on import unless one of eBay's international shipping programs is being used (GSP or EIS; not sure which applies to German sellers) in which case it will be charged at checkout.

German VAT should already have been removed from the listing price shown on ebay.co.uk. 

[style_wise]

You say you know the rules, but just a remindeer: You will also be asked to pay duty on arrival in the UK because the item is over £135.

[mforsum]

Thanks for mentioning this.

But thanks to preferential tariff treatments the duty on a printer (Commodity code 8443 3210 00) from Germany/EU is zero.