hello. We are a uk company. At the moment we import products from China, we pay the vat/duty (which we reclaim the vat on our returns). We then resell the goods at the standard 20% vat. (Uk to Uk) However my question is: if we despatch the order directly from China, and the customer acts as the "importer", how do we account for this? Is it still standard rate at 20% or is it zero rated? (I.e. China to UK) The value of the goods would probably fall below the custom level, so highly likely the customer will not be paying any costs to receive their goods. The same question also applies if the goods are despatched from China to a country outside of eu - i.e.: ship from China to USA. I would assume that would be zero rated.