If I dropship goods to a customer through ebay direct from China I am effectively acting as an agent as I do not manufacture or sell the goods direct (i.e. owned and in my possession at the point of sale). Are there any laws in the UK covering this - what is my legal position/responsibility if the goods purchased are below the VAT/import duty threshold per item particularly branded items.

Hi Pronto,

Welcome to Wholesale Forum

In our view a court would take the stance that you, as a UK representative, are ultimately the importer, and are therefore legally responsible for the goods you are reselling within the UK (even if you never physically touch the goods).

If the goods fall under the import duties threshold, you will only need to pay for the VAT unless the goods are below the VAT free threshold. It's all explained at the following links:

- Value-Added-Tax-free imports from the Channel Islands - Wikipedia, the free encyclopedia
- HM Revenue & Customs

Hope this helps.

Thanks that is really helpful.