This one has got me a little confused. So, long story short: We placed an order for around $1500 with a producer of small metal items. The producer and designer of which is based in Romania. Upon invoicing, the supplier wanted to charge the VAT but of course we provided our VAT number to zero rate it. He wasn't aware of this, I assume because he's a very small one-man band and is new to production of any kind. After placing the order, he then had the quantity we ordered produced just for us using our funds. Upon completion, we arranged for collection with our courier from the factory in China directly, and completed all required forms and as we always do - we declared the full value of the shipment. Now, the supplier is asking us to lower the declared value to $100 as he says that he will be liable to pay tax also? I'm quite confused by this, I have never encountered anyone who needed to pay tax on export - even if based in another country. I'm not prepared to do that, and he's now saying it cannot be sent without a declared value of $100. I cannot see another solution, and to be honest - will probably do a chargeback with AMEX to get our money back because he's not willing to refund. Any advice? Has anyone got any idea of what he may be referring to in terms of their tax?