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Customs and VAT - Annoying extra charges!

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I've purchased something from USA recently and I discovered not only do Customs charge me VAT and Duty on the value of the item, they also charge me VAT on the delivery charges!

This is outrageous and grossly unfair IMHO. Why does the government get away with this? If I was to fly over and carry the item back with me I wouldn't be paying vat on my travelling costs...

IS this really the case for freight charges - i.e subject to vat?

Gerry
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