Brexit trade (custom) treaty - and Global Shipping Program (for EU trades)

[Ron (Netherlands)]

Dear fellow members, please be aware that when you buy something in Britain via *bay and the seller wants you to use the Global shipping program, that program does not comply with the Brexit free trade treaty that Britain concluded with the EU and therefore will charge out 20% custom duty upon your price.

cheers
Ron

[Tin Can]

Thanks Ron

I will reconsider Britain as source of LF

Shipping Internationally has also degraded on all continents

[Ron (Netherlands)]

I just had ordered a nice camera - but the custom duties was 1/3 of the price (about GBP 100)....too bad, luckily the seller agreed to cancel the transactions.

And for long I don't buy expensive equipment from the US - too high duties - and the Global Shipping Program takes its toll - so now I must reject Britain also - to bad since they had these fine handcrafted mahogany equipment -
wanted to do a transaction with CustomBellows, but have to reconsider that also.

[pgk]

Ron, I have had the opposite problem as I am selling an item and was queried by an EU buyer as to the significantly increased charges via the GSP. I contacted eBay and was assured that this is now correct. it appears that vat is not a tariff and is therefore chargeable, and that the GSP complies with this. I would very much like to be told that I am wrong though.

[Ron (Netherlands)]

Hi Paul, well the Custom charges are mainly VAT-related. My understanding was (but could be misunderstood) that for the next 4 or 5 years there wouldn't be a change, so Britain would still be part of the common market (free movement of capital and goods) apart from the free movement of persons.

Here we can find more info on custom (excise) duties and VAT: https://ec.europa.eu/taxation_customs/uk_withdrawal_en
we need to study this more in detail....

[lantau]

Ron, the UK is not in the common market anymore. The transition is over. There are no duties in theory, but that applies to british made goods only. A japanese lens from the UK will not be at zero tariff.

VAT is not a tariff, it is a local tax. It is the customs office which will charge import-VAT on incoming parcels because the seller didn't.

A seller with a large EU customer base can set up everything to handle these charges on their end. It takes some doing but can be done. Then its as easy for you as a domestic buy. Mouser Electronics in Texas is a great example. But they are huge and get better international FedEx rates than you'll get on domestic parcels. Any of my orders with them was here within 48h, no customs/VAT handling on my side.

[Ron (Netherlands)]

Ron, the UK is not in the common market anymore. The transition is over. There are no duties in theory, but that applies to british made goods only. A japanese lens from the UK will not be at zero tariff.

VAT is not a tariff, it is a local tax. It is the customs office which will charge import-VAT on incoming parcels because the seller didn't.

A seller with a large EU customer base can set up everything to handle these charges on their end. It takes some doing but can be done. Then its as easy for you as a domestic buy. Mouser Electronics in Texas is a great example. But they are huge and get better international FedEx rates than you'll get on domestic parcels. Any of my orders with them was here within 48h, no customs/VAT handling on my side.

Thanks Iantau for clarifying this. Indeed from the documents under the above link I get the impression there is now no tax free entrance anymore for British goods to the EU-common market (so not only for transit I guess). For us in the EU-memberstates, buying goods from Britain is now comparable to buying goods from the US, indeed with a VAT import charge and - sometimes - excise duties - and handling fees. .....these 3 levies were not charged when Britain was part of the EU-common market.

[Alan Klein]

Thanks Iantau for clarifying this. Indeed from the documents under the above link I get the impression there is now no tax free entrance anymore for British goods to the EU-common market (so not only for transit I guess). For us in the EU-memberstates, buying goods from Britain is now comparable to buying goods from the US, indeed with a VAT import charge and - sometimes - excise duties - and handling fees. .....these 3 levies were not charged when Britain was part of the EU-common market.

Ron, what difference would that make? Weren't the VAT taxes included when they were a member? Aren't the final prices now the same?

[Ron (Netherlands)]

Not the same (I guess), when you buy from outside of the EU-common market it does not matter wether you buy from a person or from a company/enterprise, for both the import duties are charged, whereas if I buy from a person (not a company/enterprise) within the common market, no levy has to be charged, not by the seller, and no import duties for the buyer. That makes a huge difference for us (not being a company/enterprise) who can not offset the VAT (excise duties can never be offset, only as costs, but not as a tax credit).

[HMG]

Thanks Ron

I will reconsider Britain as source of LF

Shipping Internationally has also degraded on all continents


Since the US was never part of the EU, should not impact you at all (unless you moved). Of course the issues with shipping (both international and domestic) affect everyone.

[pgk]

Within the EU the business seller can charge vat to a private customer anywhere within the EU. They could also apply the VAT margin scheme which only charges (non-reclaimable) VAT on the profit made on secondhand goods.

All this has changed for anything imported into the UK from the EU or exported from the UK to the EU. VAT is fully chargeable on goods which attract it. Faced with the immensely increased paperwork I have given up importing the equipment that I used to bring into the UK from the EU (business). It is now an onerous system and until it is sorted out (its still a mess) I won't be doing any importing at all. As I live in Scotland there could be some interesting changes though ......

[Tin Can]

In the 80's I sold many Made in England motorcycles to Brits shopping in USA

Reimport was duty free/tax free for Brits, they bought container loads

Same with Made in Japan motorcycles, at USA Swap meets, the cash only buyers paid with USD from briefcases with armed bodyguards

buying every condition of certain models at large Ohio swap

[Steven Tribe]

I am a bit surprised at the confusion!

Everything imported into the EU above a nominal value incurs:

1. The national VAT tax ( for Denmark, this is 25% of the total value - including transport costs).

2. For private importers, a fixed admin charge per item to the government appointed agency ( about 20 usd).

3. For imports from the UK which originate elsewhere (for example, China) there will be extra customs tariffs. Not huge amounts but these differ for various categories.

So around 30% extra for anything I buy from the UK now!
For me, this influences not only EBay UK, but also purchases from the many Photographica Auctions based in the UK.
This is exactly the same situation as buying from the USA to the EU has always been.

There is an escape from this terrible VAT in some situations when the item is “a collectible” or “ an antique- 100 years old”. The EU has a rule that these items from outside the EU are only charged at 5% import VAT rate. This fact is not very well known - even amongst the authorities who administer the rules! It usually takes a few emails to get the 25% down to 5%!

Using the Pitney Bowes/Ebay GSP scheme cuts the buyer off from using loophole as getting a refund is impossible without taking them to court!

Here is the EU directive - read section 6.

https://ec.europa.eu/commission/presscorner/detail/en/IP_95_1

[Tin Can]

Yes and Intrepid Camera Made in England has always removed VAT for USA buyers right on their website

[pgk]

I am a bit surprised at the confusion!

Why? The confusion arises from the change from a system that everyone was used to, to one which few seem to have expected. I was unaware of the 'collectible' or 'antique - 100 year old' rule which might well prove useful though (until Scotland rejoins the EU anyway). Thanks.

[Tin Can]

Last time I flew from LHR January 2000, I was the only fool disclosing my purchases at ORD customs

The rest with bags of goodies just passed it by

The next year from MXP same same

and i have never flown again, and will not.........now

[lantau]

Ron, what difference would that make? Weren't the VAT taxes included when they were a member? Aren't the final prices now the same?

Others have mostly answered this, but to clarify: Yes, previously a UK business charged VAT when I bought from them. Now they do not charge VAT and my local customs office collects it instead. So no big difference in price, only in administrative overhead. Like having to go to a customs office in some cases.

It is much different for used items, however. Domestically (ie. inside the EU), when buying used items from private sellers (by definition always used) these don't charge VAT. Because the first buyer of the item already paid.

Similar for used items sold by commercial sellers. They pay so called differential VAT. I don't know how it works exactly, but they may pay a small percentage on the 'value' they added by trading the item. But in practice from the buyers viewpoint there is not VAT on used items from a dealer, *IF* these items have been in circulation inside the EU when the dealer acquired them.

Any item that is imported into the EU will attract VAT. That means the used items which I could buy VAT free from a UK dealer or private person will be charged on import now. That is be practical difference.

In short for UK purchases by me: new items only change the point of VAT collection. Used items attract additional VAT.

[Ron (Netherlands)]

Thanks all who responded to this thread - If I'm correct, from the above responses the new rules as from 1/1 2021 are as follows (re responses from Iantou and PGK):
1. import VAT and custom handling fees are now charged even when I buy from a private UK-based seller (before 1/1 there was no charge at all - also not from the sellers side);
2. importing goods from the EU into the UK apparently now also will attract a VAT charge whether bought from a private seller or business.

For me this is quite a dramatical change since I bought my vintage photographic equipment mostly from private UK-based sellers. Also the Pitney Bowes/Ebay GSP scheme (re response Steven) is quite irritating, since the seller as well as the buyer are confronted with extra costs and I've never found any positive effect from their 'service'; instead you get lots of spam with their wrong expectations about when the goods are to be delivered.

[Alan Klein]

Thanks all who responded to this thread - If I'm correct, from the above responses the new rules as from 1/1 2001 are as follows (re responses from Iantou and PGK):
1. import VAT and custom handling fees are now charged even when I buy from a private UK-based seller (before 1/1 there was no charge at all - also not from the sellers side);
2. importing goods from the EU into the UK apparently now also will attract a VAT charge whether bought from a private seller or business.

For me this is quite a dramatical change since I bought my vintage photographic equipment mostly from private UK-based sellers. Also the Pitney Bowes/Ebay GSP scheme (re response Steven) is quite irritating, since the seller as well as the buyer are confronted with extra costs and I've never found any positive effect from their 'service'; instead you get lots of spam with their wrong expectations about when the goods are to be delivered.


Isn't that the same as if you bought a used camera privately from me in the US? After all, the UK is like the US or any other non-European country now. They're not in the EU.

[Alan Klein]

Curious. Why is there a VAT add on with a private item when importing into the EU now when there wasn't for private items before. Doesn't VAT have to do with original sales and manufacturing?

[Ron (Netherlands)]

Isn't that the same as if you bought a used camera privately from me in the US? After all, the UK is like the US or any other non-European country now. They're not in the EU.

Yes Alan it is, acquiring goods from Britain (from a private seller) has now the same VAT-implications as it already had when acquiring goods from a private seller in the US - this was only (for some time) escaped by the 'as a gift' rule. Since that rule is banned, there are - I guess - less sales from the US to European private customers.


Curious. Why is there a VAT add on with a private item when importing into the EU now when there wasn't for private items before. Doesn't VAT have to do with original sales and manufacturing?

...since Brexit has come into force as of 1/1 2021...

Further all goods imported into the EU are treated the same if there is no trade convention with the other (third) state to overcome these duties...

Guess there is not made a distinction between origine of sales, since in most cases that wouldn't be practical and could lead to tax evasion. Further there is protection of the common market as one of the main EU principles.

How is this in the US > some states levy sales tax on imports isn't it

[Dan Fromm]

How is this in the US > some states levy sales tax on imports isn't it

Not only on imports. On everything taxable (what's taxable is state specific) purchased by residents.

I believe that countries in the EU treat all purchases -- from inside and outside the EU -- equally too.

[Alan Klein]

Not only on imports. On everything taxable (what's taxable is state specific) purchased by residents.

I believe that countries in the EU treat all purchases -- from inside and outside the EU -- equally too.
That's true. If a state has a sales tax on a particular good, they must charge that whether the goods are manufactured within that state or imported from another state or foreign country. That's to prevent unfair competition between states on the same product.

However, each state can have sales taxes or not at whatever rates they choose on whatever products selected. It just had to be applied equally regardless whether they came from within or without the state.

[Steven Tribe]

It is all very depressing!

In the “Good Old Days” a lot of items I bought from North America passed through the Danish Post Office with no demand for the Import VAT. Then the idea of an administration fee was introduced and suddenly an army of petty controllers were installed and everything was checked. Two weeks were allowed for them to process items and claim taxes. If you failed to respond within these two weeks, the item was sent return. This happened to me a few times. So I began to pay any disputed level of VAT, to ensure it stayed in Denmark - and hope for a refund at some stage.
This always happened and I became on first name terms with the senior supervisor who, unlike others, knew the EU regulation. Onus of proof of age or collectibility was on me, of course - but fortunately there is plenty of documentation around for our hobby.

Yes, there is no logic that sale of a used item requires further VAT payment when a national/state border is crossed - other than being a source of state revenue and employment. Similarly, one can argue that there is no logic in payment of a fee - does one pay a fee for income tax to be processed by the state?

[pgk]

Yes, there is no logic that sale of a used item requires further VAT payment when a national/state border is crossed - other than being a source of state revenue and employment. Similarly, one can argue that there is no logic in payment of a fee - does one pay a fee for income tax to be processed by the state?

The 'fee' has been a bone of contention in the UK some time (for non-EU purchases before this year). It is collected by not-state organisations (courier businesses) and they are allowed to charge a 'reasonable' fee (about £12 when I last bought something). But this fee applies to any value it appears so can be prohibitive on small items - which is probably where this daft idea of getting UK VAT collected by EU businesses selling stuff below £135 came from. 4 years of negotiation and we have a treaty which was poorly put together - extraordinary. Anyway, thanks Steven for the collectable/antique information - I will ensure that I mark any such items that I sell with this noted if relevant.

[Dan Fromm]

The 'fee' has been a bone of contention in the UK some time (for non-EU purchases before this year). It is collected by not-state organisations (courier businesses) and they are allowed to charge a 'reasonable' fee (about £12 when I last bought something). But this fee applies to any value it appears so can be prohibitive on small items - which is probably where this daft idea of getting UK VAT collected by EU businesses selling stuff below £135 came from. 4 years of negotiation and we have a treaty which was poorly put together - extraordinary. Anyway, thanks Steven for the collectable/antique information - I will ensure that I mark any such items that I sell with this noted if relevant.

Another reason to use the post instead of courier services. At least in the US. There's no fee for customs clearance of incoming parcels here.

[pgk]

The UK post does charge for customs cleanse - not sure its on every parcel though. A postman once told me that they selected parcels for checking on a fairly random basis and that probably 10% got charged, but that was a few years ago and our postal service is now privatised and is probably looking to see where money may be made.

[Tin Can]

I always ship USPS internally and Internationally

I just bought a new cheap postal scale

I also tip my maleman once a year

sp intended

around here it's a great job

and I was a teenage USPS PT worker long ago

i have crazy stories too

not for this crowd

[Alan Klein]

Another reason to use the post instead of courier services. At least in the US. There's no fee for customs clearance of incoming parcels here.

My wife I vacationed in the Caribbean Islands. We had the store where we bought something ship it back to our home in NYC because it was too large to carry with us on the plane. I thought nothing of import duties which would not have been paid had we carried it as it was under the allowance amount. After two weeks after we got home, we got a message from the USPS to pick it up. So to get it, we had to go to JFK Kennedy Intl airport, find the hanger building where the US Post Office was located and pay the duties. What a pain in the neck that was just to drive there and find the hanger.

[Ron (Netherlands)]

Here in the Netherlands parcels are scrutinised by Post NL (post service) when it is imported from outside the common market and its value is above a certain (quite low) threshold - think it is about 15 or 20 Eur. In that case you have to pay a handling fee - even if you later got an exemption from import VAT on your objection because for instance you could prove it was a gift (nowadays the gift route is not accepted anymore). The Post service levies the VAT and excise duties for the tax authorities.

[Alan Klein]

I'm curious. I've bought Josef Seibel (German) slippers and other shoes through a store in London shipped here to America. I believe the cost was just an additional $15 to cover the shipping over the product retail selling price in London. The models I bought are not sold in America through a US distributor. What's the best cheapest way to do that in the future now that GB isn't in the EU?

[HMG]

I'm curious. I've bought Josef Seibel (German) slippers and other shoes through a store in London shipped here to America. I believe the cost was just an additional $15 to cover the shipping over the product retail selling price in London. The models I bought are not sold in America through a US distributor. What's the best cheapest way to do that in the future now that GB isn't in the EU?

I think it's going to depend on whether the London store actually shipped them to you or if they were "drop shipped" from the German manufacturers. At least in theory the London store now has to pay duty on import from Germany (assuming they physically take possession). But they may pay less or no duty if they are re-exporting them; though that could be tricky on a one-off sale. Best bet is to find a seller in Germany.

[Alan Klein]

I think it's going to depend on whether the London store actually shipped them to you or if they were "drop shipped" from the German manufacturers. At least in theory the London store now has to pay duty on import from Germany (assuming they physically take possession). But they may pay less or no duty if they are re-exporting them; though that could be tricky on a one-off sale. Best bet is to find a seller in Germany.

In the US, even if you take possession, you don't pay sales tax if the product is resold.
The distributor just furnishes a "resale certificate" so the sales tax is waived. So for example, if a New York wine store buys wine from let's say a NY winery, the store would provide a resale certificate to the winery so it would not pay the tax. Then when it's sold, the final customer pays the sales tax to the store which then pays NYS the same tax received from the customer.

Alternatively, if the store did pay the sales tax initially to the winery, then they would take a credit for what they paid and send the sales tax to NYS collected from the end-user. The credit they paid to the winery would be offset by the winery's payment to NYS and would be a wash to the government. But the government would get the final sales tax.

Wouldn't it be the same in Britain? Wouldn't they just take a credit for the VAT that isn't being charged to their American customer?

[HMG]

In the US, even if you take possession, you don't pay sales tax if the product is resold.
The distributor just furnishes a "resale certificate" so the sales tax is waived. So for example, if a New York wine store buys wine from let's say a NY winery, the store would provide a resale certificate to the winery so it would not pay the tax. Then when it's sold, the final customer pays the sales tax to the store which then pays NYS the same tax received from the customer.

Alternatively, if the store did pay the sales tax initially to the winery, then they would take a credit for what they paid and send the sales tax to NYS collected from the end-user. The credit they paid to the winery would be offset by the winery's payment to NYS and would be a wash to the government. But the government would get the final sales tax.

Wouldn't it be the same in Britain? Wouldn't they just take a credit for the VAT that isn't being charged to their American customer?

The issue here is import duties from the EU to Britain. Not Britain's VAT.

[jppaula]

The bottom line is that when buying used goods from the UK into EU countries you will be charged for VAT and import taxes. Yes it is exactly the same as buying from the US. But I used to buy freely photographica from the UK (including ebay), now only when it is the only alternative. I guess UK private sellers will sell less to the EU.

[Steven Tribe]

This is just one person's experience of how import Eu/UK and UK/EU has gone.
Especialy as regards the 5% VAT rate for antiques/collectibles.

Case study 1. Export from Denmark to the Uk. Declaration filled out with true value (of course!). Text about "antique/collectible lens - eligible for reduced 5% import VAT" added to the print-out and repeated in larger text on the package.
This arrived at the destination a few days later than usual - without any taxes or fees being leveled.

Possible reasons:
- Just luck.
- Breakdown in import processing:
A. Not enough warehouse space
B. Not enough staff
C. Parcels that suggest major correspondence/Admin/precedence are ignored

I havn't seen any news commentary in the UK media, but perhaps there has been some?

Case study 2. Export of item from UK auction house to Denmark. The auction house do there own packing and have a agreement with TNT. The auction house were asked to add the " Antique...... 5% VAT" to the address label!

Tracking showed an abrupt halt in progression over a week ago with just "processing" as the key word" Can't say I am surprised. THe same things I mentioned in case study 1 will apply here - perhaps they just have bigger warehouses!
I suspect a month long battle as there is a "private" company involved - the other example involved the old state authorised carrier organisation.

[otto.f]

Thanks a lot Ron, I’m from NL too, I didn’t dare to order because of this customs thing.

[pgk]

Case study 1. Possible reasons: - Just luck.
Case study 2. Export of item from UK auction house to Denmark.
Tracking showed an abrupt halt in progression over a week ago with just "processing" as the key word" Can't say I am surprised. THe same things I mentioned in case study 1 will apply here - perhaps they just have bigger warehouses!
I suspect a month long battle as there is a "private" company involved - the other example involved the old state authorised carrier organisation.
Case study 1. I suspect that the 'luck' is that only a % of parcels are actually selected for checking and processing - certainly this used to be the case in the UK for parcels from outside the EU and I very much doubt that anything has changed significantly or that other systems are drastically different.
Case study 2. I have a friend in Ireland who is waiting to find out if there is a similar delay for a parcel from the UK too. Oothers have arrived with his friends with no duies applied apparently, suggesting that everything is still hit and miss.

[Sean Mac]

The Irish approach to customs duties has been a bit random in the past too.

I had to pay about 25% on a Commercial Ektar I bought from the US.

A Wide Field Ektar, also from the US, attracted no charges.

The Ebay Global Shipping charges certainly make me think carefully before buying.

I will take my chances with a Custom Bellows order very soon, I have waited a long time to own a Technika and the good weather is hopefully on the way...:)

[Vaidotas]

I bought some lens from UK 1 of january when heard news about Brexit - one day late obviously.
It took one month for delivery instead of ~ 5 working days last year.
Parcel went through UK customs with declared real value of 90 pounds.
However I was not charged for import VAT and my thoughts are that not all EU postal services were ready to proceed UK parcels properly from 1.1.2021

[Steven Tribe]

The Ebay Global Shipping charges certainly make me think carefully before buying.

I will take my chances with a Custom Bellows order very soon,..:)


I refuse to bid on high value items that are linked to Pitney Global Shipping as they give no option for refunds on collectors/antique items. They are OK with low value items when “fixed administration fees” by private importers are a large part of fees/VAT.

Sorry, but I have just pushed you further down the waiting list at Custombellows - unless it is a stock bellows!

[massimodec]

Ebay Global Shipping is a problem, because they state that if taxes are actually less than the paid amount, they DO NOT refund.
It is better to try to convince the seller to change the sale terms.
Between EU and UK there should be a kind of "Import-Export Agreement" that was on before UK enterd EU, so, going back to that situation, there should be some "mild" taxes or no taxes at all.

[Steven Tribe]

I did try to convince US sellers to change their listing in the past. It is the buyer who has “hassle” with VAT due to incorrect application of rates and we can easily manage that locally.

I have sometimes sent sellers a screen shot of what non-US EBayers see on their listing when they use Pitney. They are surprised at the mark-up.

But no-one has ever changed their listing.

[pgk]

Between EU and UK there should be a kind of "Import-Export Agreement" that was on before UK entered EU, so, going back to that situation, there should be some "mild" taxes or no taxes at all.

Ummm. That was before either country was in the EU. Now the UK is outside and Ireland inside, so there is no going back to pre-EU membership terms, and this cannot happen.

[massimodec]

Ummm. That was before either country was in the EU. Now the UK is outside and Ireland inside, so there is no going back to pre-EU membership terms, and this cannot happen.

AFAIK there was an agreement for "fair trade" between EU and UK... but those official agreements should be mostly for commercial trades: manufacturers-distribution and so on.
For private commerce there will be VAT for import, calculated on price + shipping expenses.
GSP is more costly than the real shipping, also because you pay at least TWO shippings: one from seller to Pitney distribution yard, and from Pitney to you...

[HMG]

I did try to convince US sellers to change their listing in the past. It is the buyer who has “hassle” with VAT due to incorrect application of rates and we can easily manage that locally.

I have sometimes sent sellers a screen shot of what non-US EBayers see on their listing when they use Pitney. They are surprised at the mark-up.

But no-one has ever changed their listing.

It's unfortunate, but understandable, that some US sellers insist on using the global shipping program (in spite of the excessive markup). It significantly reduces risk to the seller from items being lost or delayed in shipment. Items can, of course, still be lost or delayed on their way to the eBay's "hub" in the US, but that risk is less. Especially right now.

[Steven Tribe]

This is just one person's experience of how import Eu/UK and UK/EU has gone.
Especialy as regards the 5% VAT rate for antiques/collectibles.

Case study 1. Export from Denmark to the Uk. Declaration filled out with true value (of course!). Text about "antique/collectible lens - eligible for reduced 5% import VAT" added to the print-out and repeated in larger text on the package.
This arrived at the destination a few days later than usual - without any taxes or fees being leveled.

Possible reasons:
- Just luck.
- Breakdown in import processing:
A. Not enough warehouse space
B. Not enough staff
C. Parcels that suggest major correspondence/Admin/precedence are ignored

I havn't seen any news commentary in the UK media, but perhaps there has been some?

Case study 2. Export of item from UK auction house to Denmark. The auction house do there own packing and have a agreement with TNT. The auction house were asked to add the " Antique...... 5% VAT" to the address label!

Tracking showed an abrupt halt in progression over a week ago with just "processing" as the key word" Can't say I am surprised. THe same things I mentioned in case study 1 will apply here - perhaps they just have bigger warehouses!
I suspect a month long battle as there is a "private" company involved - the other example involved the old state authorised carrier organisation.

I can describe what has happened with “case study 2”. The parcel was sent with absolutely no data as to contents and value (from a well know auction house!). I had even emailed that they should give details about being eligible for the EU 5% VAT on the package.
The package had a 10 day round trip in Germany before appearing in Denmark on Monday. I had a request from the carrier here asking for value plus shipping costs. I answered with amount and documents showing the lens was made before 1862 because the George Knight & co ceased to exist after that date so was eligible for the reduced tax. Now the package has arrived with no payment due. I suppose they just gave up or decided the due amount wasn’t worth the admin work necessary or the computer system they have developed didn’t take into account the change made in 1995 for antiques!