Muddymike wrote:

Items imported from the EU are charged at the selling countries VAT rate
on items up to £135 in value including delivery charges.

Shouldn't be. The overseas seller should not charge any VAT from their
own country, they should register for UK VAT, charge you that, complete
a UK VAT return and remit the amount to HMRC.

Above that its
zero rated at source then UK VAT is charged by the courier on delivery.

That's correct for B2C, not sure if it is for B2B when you supply them
with a VAT number.

Depending on country of origin varying levels of duty are also added on
delivery.

And depending what the item is.