How are UK import duties paid by importers in the UK?

<135 £ for B2C Delivery: VAT will be charged directly to the sender by HMRC. The sender has to declare the VAT amount on the invoice as Sales Tax. Duties do not apply under this limit.

>135 £ for B2C Delivery: With DAP delivery, D/T will be charged directly by DPD UK to the importer. With eDAP Delivery D/T will be charged by sending Business Unit to the sender.

<135 £ for B2B Delivery: For VAT the reverse charge by buyer is applied through HMRC. The sender has to declare the value without VAT but has to mention reverse charge and the british VAT no of the UK importer on the invoice. Duties do not apply under this limit.

>135 £ for B2B Delivery: With DAP delivery, D/T will be charged directly by DPD UK to the importer. If the importer has communicated the DAN-number to DPD UK, duties and taxes will be charged directly to him. If the recipient opts for "Import VAT postponed accounting" he will pay VAT directly to HMRC. The recipient must inform DPD UK before the first shipment.

As the D/T are invoiced by DPD UK, the consignee receives a payment notification. The payment needs to be made during 5 working days, unless the parcel will be returned to the sender.