If you only send parcels containing goods with an intrinsic value of more than £135, you should not register or use the UK HM Revenue and Customs’ (HMRC) new online service. In these circumstances, the UK buyer will pay any UK import VAT and duties.
If you sell goods in parcels with an intrinsic value of more than £135 and goods in parcels with an intrinsic value of £135 or less to UK buyers, or for delivery to UK recipients, you only need to report and pay the UK import VAT on parcels for the goods worth £135 or less. You can do this by registering for the new online service to report and pay the UK import VAT due.
To calculate the total value of the parcel and decide who pays the import VAT, you should include the price paid for all items contained in the parcel, but not any postage, packaging or insurance costs. Postage, packing and insurance must however be included in the calculation of the tax due. You should not include for either purpose any duty you pay in your own country.