The price quoted for the kit at £118.56 ex. tax raises a concern about double taxation and potential exposure to additional import costs.
I’ve been bitten by this. If the total cost including shipping is under £135, VAT is collected by the seller and paid through their UK registration to HMRC. The parcel clears UK customs and there’s nothing further to pay.
A problem arises where the seller collects VAT and is not registered. Some sellers have caught onto this, pocket the VAT, leaving the customer exposed to paying further costs on import if the parcel is intecepted by customs.
If the total cost is over £135 the parcel should be tax-free at the point of sale, but the costs are then payable on import to the UK. The parcel is retained by the courier and you will be notified of shipping costs.
Another charge that I’ve been hit with is a triple charge situation. The seller charged VAT and pocketed this. The parcel was picked up by customs and I was charged VAT plus the collection fee (at the time £8+VAT). The item was faulty and got sent back for exchange, but when the replacement arrived in the UK I was charged VAT and the collection fee again.
Thats three lots of VAT and £20 total in fees. I appealed the charges but after a grinding and tedious process that was ongoing for months I gave up and accepted the loss.
I’ve reported a number of sellers on Ebay who are pocketing the VAT and they’ve been banned, but the practice is extremely widespread.
Its worthwhile making sure that any seller who is charging VAT or sales tax is operating according to HMRC rules. If not, you put yourself at risk of additional charges.
People will no doubt say that they buy all the time with no problem, but this isn’t guaranteed. YMMV, as they say.