VAT on overseas items to uk

[.merlinkid1]

Can someone explain to me why I have to pay VAT on an item under £135.00 when it says on the HMRC number 143 document that this should not apply to imported items.

Thanks!!!!!!

[redwick1]

The £15 exemption is not now there

Starting 1 January 2021, eBay is required to collect VAT on certain orders delivered to UK addresses:

• Orders up to £135 sent from outside the UK
• Orders where the item is located in the UK, but the seller is not a UK seller

You'll see the VAT included in your order total at checkout, and you can view and download a tax invoice from the Order details page in your purchase History