UNITRAILER will be responsible for collecting VAT on orders below £135 being sold to the UK. For all orders with a total value exceeding £135, the following shall apply: the UK buyer is regarded as the importer. Import VAT applies at the UK border and is borne by the UK buyer. VAT registered importers in the UK have to justify the import VAT on their periodic VAT returns using a VAT reverse charge mechanism. Importers not registered for VAT must declare and pay import VAT as part of the customs processes.