Section 7(5B)

Goods whose place of supply is not determined under any of the preceding provisions of this section shall be treated as supplied in the United Kingdom where— they are supplied by a person in the course or furtherance of a business carried on by that person; the supply involves the goods being imported; the intrinsic value of the consignment of which the goods are part is not more than £135; and the consignment of which the goods are part— does not contain goods of a class or description subject to any duty of excise whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid on the goods; and is not a consignment in relation to which a postal operator established outside the United Kingdom has an obligation under an agreement with the Commissioners to pay any import VAT that is chargeable on the importation of that consignment into the United Kingdom.

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Source: legislation.gov.uk · retrieved 2026-07-28