Buying a Google Pixel tablet in Canada for use in UK

DullGreyGuy

facade said:

VAT (and duty if applicable, it looks like duty is zero, but that can't be right HMRC claim 12.5% on laptops from China) is charged on the UK price, not the price paid abroad.

Its paid on the price you paid for it abroad converted to GBP.

The only time anything else is used is if the price cannot be evidenced for some reason... I guess in theory they could do the same if they feel you are producing fake documents with a lower than reality price but given we are talking about walking the item across the border that's be fraud and so value of the goods then becomes broadly irrelevant.