Even with an item showing as being located in the UK, if either the buyer or seller uses an account that is or has been Registered outside the UK site at any time, it will automatically trigger an additional UK 20% VAT Import fee payable to HMRC/UK Government.
Offers do not include any additional Shipping, Customs Duty, Currency conversion charges which may also be applied before delivery from Europe >
https://www.ebay.co.uk/help/buying/paying-items/paying-tax-ebay-purchases?id=4771&st=2&pos=2&query=P...