On Wednesday, 17 February 2021 at 19:22:27 UTC, Andy Burns wrote:
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.

And VAT on items below £135 is sales VAT; above £135 it is import VAT.

I have no idea if those two rates could ever be different - though currently they are the same on standard rated goods.