Ok, so you're being thick tonight
He asked if they were customs friendly going forward. And you answered VAT is included. Your answer expires in 2 weeks.
In 2 weeks time it's only if you purchase from a EU retailer that is not registered for Vat in UK and did not include Vat at checkout when placing an order
The issue will be after January 1st purchasing from a EU retailer that is not registred for Vat and does not include vat when placing an order
Most of the main EU retailers have in place to apply Vat at checkout so nothing much changes apart from they having to use CN 22 Label on parcels been shipped from EU address to UK address
It's Zavvi that is an issue for customers based in EU from January 1st as they don't list Vat as been paid for EU delivery address only UK they list as Vat paid
FilmArena Website Store are not an issue from January 1st as they very likely will continue to incude Vat at checkout for UK orders
There may be issues with third party as in a GB host shipping a EU parcel on behalf of a EU retailer to UK customers and was goods paid for from January 1st
If vat was included at time of purchase that would needed to be noted on the CN 22 Label along with retailer registered vat code it's that code HMRC will know vat was paid
In regards to any orders done before January 1st
Transactions before 1 January 2021
The new rules will apply to all sales that have a time of supply for VAT purposes of 1 January 2021 or later.
UK customers who done an order with a EU retailer before January 1st 2021
For example, if an order is placed and payment received from the customer before 11pm on 31 December 2020 then the new rules will not apply, even if dispatch and delivery take place after 1 January 2021.
Most of the good EU retailers have registered for VAT in UK and will use the new system to pass on Vat payment to HMRC
It's EU retailers and retailers based outside EU that don't include UK Vat 21% at checkout and not registered with HMRC that will cause UK custums to look for Vat payment and handling fee from customers when delivering their parcels for orders done from January 1st 2021
The whole purpose of the new online marketplace system applying vat at checkout is to reduce custums workload in proccesing imports and speed up delivery to customers
