§ Mr. CotterTo ask the Secretary of State for Social Security what is her Department's policy on the imposition of tariffs on trade over the Internet. [52903]
§ Dawn PrimaroloI have been asked to reply.
Supplies made over the Internet are treated as services and as such are liable to VAT but not to Customs duty. Goods ordered via the Internet but supplied physically, from outside the EU, are treated as a normal importation and are liable to duty and VAT at the appropriate rate.