UNITRAILER will be responsible for collecting VAT on orders below £135 being sold to the UK. However, for the time being and due to ongoing talks with HMRC, we are not able to ship orders, the total value of which does not exceed £135. We are awaiting the finalisation of all procedures which will grant us authority to ship all orders, no matter the final basket value. 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.