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Damnit, so I just spend the last hour on AliExpress trying to find a seller who won't ship to the UK. Now I find myself looking very seriously at an ER50 collet chuck & set of collets for the lathe... I only just got my 6-jaw fitted, and already I want more chucks!!
This page posted on ME seems to confirm that VAT will be charged on everything and unlike Jo's post about not paying VAT below £135 covers sales below this level as either the OMP collecting the VAT or the seller if no OMP involved so as I said VAT is payable on everything as the £ 15 allowance has been abolished ( £18 mentioned in Jo's post was changed to 15 in 2007). As to how well it will be implemented and enforced that's another matter.
At the top of that 143 notice it says "import, export etc FOR BUSINESS"