But that's virtually unenforceable on foreign online purchases. Amazon would likely do it right because it has a UK presence, but for a seller without UK presence who would the government chase?Yes, as I understand businesses will pay using a deferred scheme rather than at point of import in order to keep the ports moving and get a monthly certificate which should match the import records to include on the VAT return. UK businesses will no longer be required to complete EC sales listings.
It’s a bit of a chew as EORI registration is required and also if applicable MOSS.