Advertisement
If you have a new account but are having problems posting or verifying your account, please email us on hello@boards.ie for help. Thanks :)
Hello all! Please ensure that you are posting a new thread or question in the appropriate forum. The Feedback forum is overwhelmed with questions that are having to be moved elsewhere. If you need help to verify your account contact hello@boards.ie
Hi all! We have been experiencing an issue on site where threads have been missing the latest postings. The platform host Vanilla are working on this issue. A workaround that has been used by some is to navigate back from 1 to 10+ pages to re-sync the thread and this will then show the latest posts. Thanks, Mike.
Hi there,
There is an issue with role permissions that is being worked on at the moment.
If you are having trouble with access or permissions on regional forums please post here to get access: https://www.boards.ie/discussion/2058365403/you-do-not-have-permission-for-that#latest

New Import Duty/VAT Thread. Read Post #1 for Rules Updated 10/9/2024

1293032343550

Comments

  • Registered Users, Registered Users 2 Posts: 17,675 ✭✭✭✭fritzelly


    I'm looking at buying something from the uk - belfast - 100 euro

    Theres no issue with vat from the North is there?
    That is I won't be charged vat on top and they don't need a declaration form on the package?

    https://gasproducts.co.uk/?currency=EUR


  • Moderators, Business & Finance Moderators, Sports Moderators Posts: 15,013 Mod ✭✭✭✭whiterebel


    fritzelly wrote: »
    I'm looking at buying something from the uk - belfast - 100 euro

    Theres no issue with vat from the North is there?
    That is I won't be charged vat on top and they don't need a declaration form on the package?

    https://gasproducts.co.uk/?currency=EUR

    Point 4 https://www.boards.ie/vbulletin/showthread.php?t=2058146415


  • Registered Users, Registered Users 2 Posts: 1,130 ✭✭✭ussjtrunks


    Is the an post clearance fee 3.50 or 10€? Seen conflicting stuff even on the an post site


  • Registered Users, Registered Users 2 Posts: 3,739 ✭✭✭scamalert


    as most cant bother to go trough 20 pages of conflicting info, just looking for simple response say u order from someone in uk, value 20-30 quid or so, what happens in uk, does person need to stick some sticker with value not talking business, just individual. also once it lands here does parcel gets put aside for vat etc, or you either get it delivered or get a letter for whatever customs fees are due :confused: as have family that send baby stuff clothes etc over, so no clue whats what after new years as an post seems to be 1-2 weeks in regards to delivery times within ireland atm, so no clue how uk side or here works in simple terms where say item could be worth 25e or so depending whos putting value on it, just by regular post not dpd,Ap or whoever, as info seems very conflicting between threads.


  • Registered Users, Registered Users 2 Posts: 919 ✭✭✭styron


    scamalert wrote: »
    as most cant bother to go trough 20 pages of conflicting info, just looking for simple response say u order from someone in uk, value 20-30 quid or so, what happens in uk, does person need to stick some sticker with value not talking business, just individual. also once it lands here does parcel gets put aside for vat etc, or you either get it delivered or get a letter for whatever customs fees are due :confused: as have family that send baby stuff clothes etc over, so no clue whats what after new years as an post seems to be 1-2 weeks in regards to delivery times within ireland atm, so no clue how uk side or here works in simple terms where say item could be worth 25e or so depending whos putting value on it, just by regular post not dpd,Ap or whoever, as info seems very conflicting between threads.


    As with other non-EU Third Countries you'll need to attach the sticker (usually a CN22 customs declaration) giving a description of contents and value. The exemption threshold for import VAT at 21% currently - and the associated €10 An Post Admin fee - is €22 including shipping cost on most non-excise items (ie. no fags, perfume, booze allowed). The threshold is being abolished EU-Wide on July 1. The separate import duties threshold is €150 (£135).


    Total import VAT for a consignment if under €6 is considered negligible and not collected - so the effective threshold @ 21% rate until end of Feb is €28.57 reverting to €26.08 when the 23% rate returns. Consignment value including postage & insurance in excess of the threshold pays 21/23% on the entire value including now VAT on the An Post €10 handling. If intercepted customs will write seeking proof of value and will levy a charge which a postman/courier will collect (exact amount no change) in exchange for the package.

    The good news is that children's clothing and footwear deemed suitable for 11 and under is zero-VAT rated in both here and UK, so no import VAT.


    (The likely bad news is that for items shipped here from the UK which do not originate there (ie. made in EU or China etc.) then tariffs will be applied, the finished garment rate is currently 12%. )


  • Registered Users, Registered Users 2 Posts: 521 ✭✭✭maxsmum


    Quick search on eBay.ie shows that filtering search results to EU only still includes United Kingdom!


  • Moderators, Regional South Moderators Posts: 5,843 Mod ✭✭✭✭Quackster


    styron wrote: »
    As with other non-EU Third Countries you'll need to attach the sticker (usually a CN22 customs declaration) giving a description of contents and value. The exemption threshold for import VAT at 21% currently - and the associated €10 An Post Admin fee - is €22 including shipping cost on most non-excise items (ie. no fags, perfume, booze allowed). The threshold is being abolished EU-Wide on July 1. The separate import duties threshold is €150 (£135).


    Total import VAT for a consignment if under €6 is considered negligible and not collected - so the effective threshold @ 21% rate until end of Feb is €28.57 reverting to €26.08 when the 23% rate returns. Consignment value including postage & insurance in excess of the threshold pays 21/23% on the entire value including now VAT on the An Post €10 handling. If intercepted customs will write seeking proof of value and will levy a charge which a postman/courier will collect (exact amount no change) in exchange for the package.

    The good news is that children's clothing and footwear deemed suitable for 11 and under is zero-VAT rated in both here and UK, so no import VAT.

    (The likely bad news is that for items shipped here from the UK which do not originate there (ie. made in EU or China etc.) then tariffs will be applied, the finished garment rate is currently 12%. )
    To add to this, the VAT exemption threshold for gifts is €45 and this is NOT being abolished on July 1st. If the total value of the contents exceeds €45, gift relief still applies to any item(s) which have a cumulative value of less than €45.

    Also, for gift consignments in excess of €150 and less than €700, a flat-rate of customs duty of 2.5% is applied to the contents (unless the normal rate(s) of duty would work out less).


  • Registered Users Posts: 314 ✭✭sibersha


    Ordered a Firestick from currys.ie which was due to arrive last week but got held up with DPD issue.

    However I have a message today saying that I need to pay import Duty on the item of €17.05. The cost of the item was €59.99 and €5 for delivery initially, but VAT was paid in Ireland. On phone to Currys for over 1.5 hours (on hold mostly) who are none the wiser.

    There is an option to return to sender, which I might do and hopefully get a refund. Anyone any suggestions? I am not paying another €17 as the outlay for the item will be €80 which could have been purchased for £30 a few weeks ago.


  • Registered Users, Registered Users 2 Posts: 2,081 ✭✭✭theguzman


    sibersha wrote: »
    Ordered a Firestick from currys.ie which was due to arrive last week but got held up with DPD issue.

    However I have a message today saying that I need to pay import Duty on the item of €17.05. The cost of the item was €59.99 and €5 for delivery initially, but VAT was paid in Ireland. On phone to Currys for over 1.5 hours (on hold mostly) who are none the wiser.

    There is an option to return to sender, which I might do and hopefully get a refund. Anyone any suggestions? I am not paying another €17 as the outlay for the item will be €80 which could have been purchased for £30 a few weeks ago.

    I'd definitely return it to Currys and make them get their act together. I'd order it from Amazon.co.uk who will handle the necessary requirements.


  • Advertisement
  • Moderators, Business & Finance Moderators, Sports Moderators Posts: 15,013 Mod ✭✭✭✭whiterebel


    sibersha wrote: »
    Ordered a Firestick from currys.ie which was due to arrive last week but got held up with DPD issue.

    However I have a message today saying that I need to pay import Duty on the item of €17.05. The cost of the item was €59.99 and €5 for delivery initially, but VAT was paid in Ireland. On phone to Currys for over 1.5 hours (on hold mostly) who are none the wiser.

    There is an option to return to sender, which I might do and hopefully get a refund. Anyone any suggestions? I am not paying another €17 as the outlay for the item will be €80 which could have been purchased for £30 a few weeks ago.

    Currys should be sending it in to you at the correct price. They are registered for VAT in Ireland. Good luck I trying to explain that to them.


  • Registered Users, Registered Users 2 Posts: 7,704 ✭✭✭sniper_samurai


    whiterebel wrote: »
    Currys should be sending it in to you at the correct price. They are registered for VAT in Ireland. Good luck I trying to explain that to them.

    All small items are shipped from the UK via DPD. Clearly a case of Currys not declaring that the VAT is paid.


  • Registered Users, Registered Users 2 Posts: 5,121 ✭✭✭TomOnBoard


    theguzman wrote: »
    I'd definitely return it to Currys and make them get their act together. I'd order it from Amazon.co.uk who will handle the necessary requirements.

    Amazon won't post a FireStick to Ireland, AFAIK.


  • Registered Users, Registered Users 2 Posts: 506 ✭✭✭tiegan


    sibersha wrote: »
    Ordered a Firestick from currys.ie which was due to arrive last week but got held up with DPD issue.

    However I have a message today saying that I need to pay import Duty on the item of €17.05. The cost of the item was €59.99 and €5 for delivery initially, but VAT was paid in Ireland. On phone to Currys for over 1.5 hours (on hold mostly) who are none the wiser.

    There is an option to return to sender, which I might do and hopefully get a refund. Anyone any suggestions? I am not paying another €17 as the outlay for the item will be €80 which could have been purchased for £30 a few weeks ago.

    Welll this has me worried. Ordered a laptop costing 1200e from currys.ie 1st Jan. Was later informed it was stuck with DPD in the uk. If they try getting me to pay VAT on it I will NOT be accepting delivery!! Thanks to the posters in these threads I am now better informed!


  • Registered Users Posts: 314 ✭✭sibersha


    Below are the fees for the €59.99 item.
    I have gone with "Refuse to Pay & Cancel Delivery"

    I have messaged Currys on Twitter and emailed them. If they do not respond by the end of the week I am going to issue a chargeback via my bank.

    539319.jpg


  • Registered Users Posts: 150 ✭✭Fwarder


    Lads, quick question: I bought something that is 15£. Is it (financially) better for me to :
    a) send it to addresspal and pay 4.5£ (shipping to addresspal) + 6.5e (fee) + 3.5e (fee) + VAT
    b) send it directly here to ireland for 14.75£ +VAT :D Would I need to pay (if sent directly) those 3.5e or 10e + VAT or something else?

    In Revenue guide, they're mentioning An Post's fee of 10€ in which case option a) sounds better :D


  • Advertisement
  • Moderators, Business & Finance Moderators, Sports Moderators Posts: 15,013 Mod ✭✭✭✭whiterebel


    Fwarder wrote: »
    Lads, quick question: I bought something that is 15£. Is it (financially) better for me to :
    a) send it to addresspal and pay 4.5£ (shipping to addresspal) + 6.5e (fee) + 3.5e (fee) + VAT
    b) send it directly here to ireland for 14.75£ +VAT :D Would I need to pay (if sent directly) those 3.5e or 10e + VAT or something else?

    In Revenue guide, they're mentioning An Post's fee of 10€ in which case option a) sounds better :D

    You should be able to figure it yourself here: https://www.boards.ie/vbulletin/showthread.php?t=2058146415


  • Registered Users Posts: 750 ✭✭✭Moyglish


    If I buy something from Amazon for £24.99 which includes import fees of £5.25, bringing the total to £30.24, is this all I pay?

    The import fees covers any fees An Post or Revenue may want? I won't get hit with an unexpected bill after?


  • Moderators, Business & Finance Moderators, Sports Moderators Posts: 15,013 Mod ✭✭✭✭whiterebel


    Moyglish wrote: »
    If I buy something from Amazon for £24.99 which includes import fees of £5.25, bringing the total to £30.24, is this all I pay?

    The import fees covers any fees An Post or Revenue may want? I won't get hit with an unexpected bill after?

    See previous post to yours.


  • Registered Users, Registered Users 2 Posts: 1,760 ✭✭✭peejay1986


    Apologies, I've tried to find this out myself but can't figure out.

    I want to place a €165 order for beer from a UK based brewer - Brewdog. They ship their orders to Ireland via DPD.

    Seeing as they are based in UK and their product is manufactured in UK, am I correct in saying that the order will not be subject to import / customs duty?


  • Moderators, Business & Finance Moderators, Sports Moderators Posts: 15,013 Mod ✭✭✭✭whiterebel


    See the post literally before yours regarding VAT/Duty. Then you will need to go on to revenue website to see what the excise rates are for beer.


  • Advertisement
  • Moderators, Business & Finance Moderators, Sports Moderators Posts: 15,013 Mod ✭✭✭✭whiterebel


    Revenue

    This is the important one

    Duty, VAT and excise payable on alcohol. I would think it depends on the origins of the beer. If its not UK origins, it may be liable to all 3 charges.


  • Registered Users, Registered Users 2 Posts: 1,844 ✭✭✭Ogham


    peejay1986 wrote: »
    Apologies, I've tried to find this out myself but can't figure out.

    I want to place a €165 order for beer from a UK based brewer - Brewdog. They ship their orders to Ireland via DPD.

    Seeing as they are based in UK and their product is manufactured in UK, am I correct in saying that the order will not be subject to import / customs duty?

    Assuming 5% strength - the excise duty will be €1.12 per litre.
    Might still work out cheaper than buying it here if the delivery is cheap or free.


  • Registered Users, Registered Users 2 Posts: 2,524 ✭✭✭Zapperzy


    As a resident of Northern Ireland will I be charged VAT/Duty on a purchase from the UK? What I'm reading is a bit of a minefield but I think according to the below link it's business as usual if I am an individual? :confused:

    https://www.gov.uk/guidance/sending-parcels-between-great-britain-and-northern-ireland-from-1-january-2021


  • Registered Users, Registered Users 2 Posts: 1,760 ✭✭✭peejay1986


    Ogham wrote: »
    Assuming 5% strength - the excise duty will be €1.12 per litre.
    Might still work out cheaper than buying it here if the delivery is cheap or free.

    Some of the beer is a bit higher than 5%, and there's a bottle of rum in there too.

    It's all a bit overwhelming to be honest. Haven't a clue how to even get an idea of the cost of things.

    Was looking to stock up on drink for a while. So, even at €1.12 per litre, it could be a costly purchase :(:(


  • Moderators, Business & Finance Moderators, Sports Moderators Posts: 15,013 Mod ✭✭✭✭whiterebel


    For individuals it says there is no change until 31st March.


  • Moderators, Business & Finance Moderators, Sports Moderators Posts: 15,013 Mod ✭✭✭✭whiterebel


    peejay1986 wrote: »
    Some of the beer is a bit higher than 5%, and there's a bottle of rum in there too.

    It's all a bit overwhelming to be honest. Haven't a clue how to even get an idea of the cost of things.

    Was looking to stock up on drink for a while. So, even at €1.12 per litre, it could be a costly purchase :(:(

    You can see why the cost of alcohol is so expensive here.


  • Registered Users, Registered Users 2 Posts: 1,760 ✭✭✭peejay1986


    whiterebel wrote: »
    You can see why the cost of alcohol is so expensive here.

    Unfortunately, yeah. Annoying thing is, there's no other way to get this stuff in Ireland. Argh.


  • Banned (with Prison Access) Posts: 108 ✭✭Fran has a bone


    Looking for advice. I had a delivery today of supplements valued at €134 from iHerb (USA).

    I have used them many times in recent years and make sure not to to exceed €150 limit for import/customs tax.

    I had to pay €42 customs today on top of the sale price or DHL wouldn't deliver. Can anyone explain why or was this incorrect tax?

    It's alot of money in comparison to sale price. Is this a new rule or why did it happen?


  • Registered Users, Registered Users 2 Posts: 40,526 ✭✭✭✭ohnonotgmail


    Looking for advice. I had a delivery today of supplements valued at €134 from iHerb (USA).

    I have used them many times in recent years and make sure not to to exceed €150 limit for import/customs tax.

    I had to pay €42 customs today on top of the sale price or DHL wouldn't deliver. Can anyone explain why or was this incorrect tax?

    It's alot of money in comparison to sale price. Is this a new rule or why did it happen?

    go an read the first post in the thread. your assumption about the 150 is incorrect though. That is the limit for duty. the limit for VAT is much lower so with that and the customs clearance fees that DHL charge the €43 is about right.


  • Registered Users, Registered Users 2 Posts: 11,211 ✭✭✭✭Suckit


    Looking for advice. I had a delivery today of supplements valued at €134 from iHerb (USA).

    I have used them many times in recent years and make sure not to to exceed €150 limit for import/customs tax.

    I had to pay €42 customs today on top of the sale price or DHL wouldn't deliver. Can anyone explain why or was this incorrect tax?

    It's alot of money in comparison to sale price. Is this a new rule or why did it happen?
    Handy calculator here (adjust to 21% for current VAT rate)

    https://www.calculatevat.net/
    Add DHL handling charge -

    DHL Express - €14.50 or 2.5% of the Taxes and Duties whichever is higher.


  • Advertisement
  • Banned (with Prison Access) Posts: 108 ✭✭Fran has a bone


    go an read the first post in the thread. your assumption about the 150 is incorrect though. That is the limit for duty. the limit for VAT is much lower so with that and the customs clearance fees that DHL charge the €43 is about right.

    But why was the VAT never charged on many identical purchases previously ? Surely it's either due or it isn't everytime, was it just stopped at random?


  • Banned (with Prison Access) Posts: 108 ✭✭Fran has a bone


    Suckit wrote: »
    Handy calculator here (adjust to 21% for current VAT rate)
    Thanks yeah it seems to add up on VAT including DHL handling to around 42 but I don't understand why VAT wasn't charged on dozens of identical purchases in the past?


  • Registered Users, Registered Users 2 Posts: 40,526 ✭✭✭✭ohnonotgmail


    But why was the VAT never charged on many identical purchases previously ? Surely it's either due or it isn't everytime, was it just stopped at random?

    it has always been random. some are stopped, most are not. pot luck.


  • Registered Users, Registered Users 2 Posts: 32,382 ✭✭✭✭rubadub


    But why was the VAT never charged on many identical purchases previously ? Surely it's either due or it isn't everytime, was it just stopped at random?
    If you search this site you will see loads of people have been stung buying on iherb, its a quite popular site.

    In the past I think some vitamins had zero vat so would go through, but I think that has changed so its due. I think there are also been mix ups in the past.

    https://www.google.com/search?q=Iherb+vat+site%3Aboards.ie


  • Moderators, Business & Finance Moderators, Sports Moderators Posts: 15,013 Mod ✭✭✭✭whiterebel


    Wasn't VAT introduced on vitamins last year?


  • Registered Users, Registered Users 2 Posts: 40,526 ✭✭✭✭ohnonotgmail


    whiterebel wrote: »
    Wasn't VAT introduced on vitamins last year?

    now you mention it they did introduce 13.5% VAT on food supplements last year.


  • Banned (with Prison Access) Posts: 108 ✭✭Fran has a bone


    rubadub wrote: »
    If you search this site you will see loads of people have been stung buying on iherb, its a quite popular site.

    In the past I think some vitamins had zero vat so would go through, but I think that has changed so its due. I think there are also been mix ups in the past.

    https://www.google.com/search?q=Iherb+vat+site%3Aboards.ie
    Thanks it seems common judging by the thread but also entirely random


  • Banned (with Prison Access) Posts: 108 ✭✭Fran has a bone


    whiterebel wrote: »
    Wasn't VAT introduced on vitamins last year?

    Yes I believe the main impact has been to crush health food and vitamin stores here. Many small independent shops were brought to the brink over that change.

    I've purchased a fair bit online since it came in and was never stung for VAT until now


  • Registered Users, Registered Users 2 Posts: 3,096 ✭✭✭andrew1977


    Can I ask for some help please , its for an elderly relative who is unsure.

    She buys pure Brittish wool hats, made in England, she buys 1 every few months and total cost is £38 including shipping per item.
    The small business she buys from have said they will not apply VAT to her order .

    I assume vat in Ireland will be due upon arrival to Ireland and the handling fee/customs charge from the carrier.

    Nothing else she needs to watch out for ?

    Thanks


  • Advertisement
  • Registered Users, Registered Users 2 Posts: 1,844 ✭✭✭Ogham


    andrew1977 wrote: »
    Can I ask for some help please , its for an elderly relative who is unsure.

    She buys pure Brittish wool hats, made in England, she buys 1 every few months and total cost is £38 including shipping per item.
    The small business she buys from have said they will not apply VAT to her order .

    I assume vat in Ireland will be due upon arrival to Ireland and the handling fee/customs charge from the carrier.

    Nothing else she needs to watch out for ?

    Thanks

    Nothing - apart from making sure the seller fills in the customs label correctly so that it is not overvalued by customs. Also - the handling fee is higher with DHL and Fedex they seem to have a minimum fee of about €14 but An Post seem to be charging €3.50 flat rate.
    I doubt if the seller will be using couriers for 1 hat.


  • Moderators, Business & Finance Moderators, Sports Moderators Posts: 15,013 Mod ✭✭✭✭whiterebel


    Ogham wrote: »
    Nothing - apart from making sure the seller fills in the customs label correctly so that it is not overvalued by customs. Also - the handling fee is higher with DHL and Fedex they seem to have a minimum fee of about €14 but An Post seem to be charging €3.50 flat rate.
    I doubt if the seller will be using couriers for 1 hat.

    DHL only charged €5 on a UK shipment for me.


  • Registered Users, Registered Users 2 Posts: 1,130 ✭✭✭ussjtrunks


    So is an posts charge really 3.50€?


  • Registered Users, Registered Users 2 Posts: 3,096 ✭✭✭andrew1977


    Ogham wrote: »
    Nothing - apart from making sure the seller fills in the customs label correctly so that it is not overvalued by customs. Also - the handling fee is higher with DHL and Fedex they seem to have a minimum fee of about €14 but An Post seem to be charging €3.50 flat rate.
    I doubt if the seller will be using couriers for 1 hat.

    Thanks a lot for your help, the hats are sent registered/signed for by Royal Mail UK and delivered by An Post in Ireland.

    So her costs will be the VAT Ireland amount and the €3.50 handling (once An post deliver ) ?


  • Moderators, Business & Finance Moderators, Sports Moderators Posts: 15,013 Mod ✭✭✭✭whiterebel


    TXPTGR1 wrote: »
    Hi bought a coat in December from uk- arrived in december and was too small, I sent back for next size up in December

    New size arrived today along with a customs bill for 120 euro
    Am I correct in saying I can claim a refund on this as this was a replacement of a return?

    You'll need to get it in writing from the supplier, clearly stating that it has no value as it is a replacement. Then try the email address further back up the thread if An Post, or the courier.


  • Registered Users, Registered Users 2 Posts: 10,240 ✭✭✭✭Hurrache


    andrew1977 wrote: »
    Can I ask for some help please , its for an elderly relative who is unsure.

    She buys pure Brittish wool hats, made in England, she buys 1 every few months and total cost is £38 including shipping per item.
    The small business she buys from have said they will not apply VAT to her order .

    I assume vat in Ireland will be due upon arrival to Ireland and the handling fee/customs charge from the carrier.

    Nothing else she needs to watch out for ?

    Thanks

    If the business normally use DPD to deliver, then they won't deliver her hat, not sure if it's across the board for couriers. Edit: I see you since clarified it's via standard postal services.
    See here
    https://www.dpd.co.uk/xml/content/about_dpd/uk-export-prohibited-list-v2.pdf


  • Advertisement
  • Registered Users, Registered Users 2 Posts: 1,130 ✭✭✭ussjtrunks


    Anyone got a package with an oar yet to confirm if the charge is 3.50 or 10€?


  • Registered Users Posts: 59 ✭✭blockman


    A Family member in the UK wants to send me his old business laptop (could be worth £300) as a gift. Would I be subjected to any charges when it comes in to Ireland?


  • Moderators, Business & Finance Moderators, Sports Moderators Posts: 15,013 Mod ✭✭✭✭whiterebel


    blockman wrote: »
    A Family member in the UK wants to send me his old business laptop (could be worth £300) as a gift. Would I be subjected to any charges when it comes in to Ireland?

    Did you look at the first post in this thread?


  • Registered Users Posts: 59 ✭✭blockman


    Trying to figure it out as I am not buying anything, I am only receiving a second-hand gift. Its not very clear.


  • Moderators, Business & Finance Moderators, Sports Moderators Posts: 15,013 Mod ✭✭✭✭whiterebel


    "When you import anything from outside the EU, it is subject to VAT and possibly duty, if it exceeds the limits. Limit for duty is €150, limit for VAT is €22 for purchases and €45 for a gift. If you buy it, it is NOT a gift. A gift is something someone sends you as a present. If you buy it as a present for someone else, that is not a gift."

    Its a gift and valued at over €45, and is therefore liable to VAT + charges.


  • Advertisement
Advertisement