A cautionary tale?
Purchased at a very good price some figures from France (E15.50) on E Bay, at the beginning of December, they finally reached UK on the 30th December, New rules came into force 1st January 2022, received today an assessment from HMRC asking for £68.11 in VAT and £12.00 handling charge., which on the current VAT rates means that the are assessing the value of the package at some 3/4 hundred pounds.
Looked at HMRC page and found out that you can query the amounts but only after you have paid them and then have to present various forms and originals of the declarations attached by the Sender, and there is no guarantee that they will accept your argument. One form missing or wrongly completed means you lose.
Sadly decision is to abandon the parcel and let it be returned to sender, rather than pay out more money far in excess of the value of the goods.
Simply means that no more buying from abroad.