£135 = 150 euros , the figure that import duties start at , any goods over this number would have vat, and import duty collected at delivery
this removes the paperwork from the seller(see holland dealer explaination of vat)

and likewize many companies in europe have removed the UK from shipping because of grief

a seller in netherlands has published this

The new HMRC shipping rules to the UK:

Orders up to £ 135,- (€ 150,-) including VAT and postage are delivered with 21% VAT, this is a rule ordered by the HMRC. For these shipments we will make an online import declaration. We have to keep all the details and make a VAT declaration to HMRC whereby the VAT is paid in the UK. In short, this means that for orders up to £ 135,-, we are responsible for paying this VAT amount to the HMRC on shipments to the UK.

For order over £ 135,- (€ 150,-) including VAT and postage, the HMRC rules are different. We will refund the VAT to the customer and make an online import declaration. Packages send with PostNL are being taken over by Royal Mail in the UK. Packages send with DPD NL are taken over by DPD UK. The shipping company in the UK will request the recipient of the package for the UK VAT + shipping company fee / adminstration costs (+/- £5,- / £15,-). The amount of the UK VAT is based on the data on the import declaration. Your package will be delivered when you have paid for these costs.

As UK customs is currently overloaded, it is possible that some shipments will be delayed, which is of course beyond our control. Also, In the last 2 weeks, we experienced that some packages are being sent back to us without explanation which we then have to send again. We all have to get through this period of adjustment

With kind regards,

- Tomoshop.nl BV

one thing that has cought many out is "drop shipping " there the Uk company advertise goods in stock and quote 7 - 10 days delivery , alloy car wheels are an example , they would take your order , print you a digital recept , and a set of wheels would arrive with no paperwork from germany

due to those exceeding £135 and import duty being called for (vat is approx same if its in holland germany france or uk ) the wheels must be sent to uk retailer (who pays courier ) then reposted back out to UK customer

due to delays with customs demon tweaks will not accept orders as they have over 300 wheels still unacounted for in customs

at present I am finding motorcycle parts (new) cheaper in the USA and postage is also cheaper , parcels are arriving from usa , many are not being hit for vat , alas I still have 3 parcels from holland adrift