Well I've never been charged import duty, but I am charged VAT at UK rates. I think the whle duty and duty free thing is about the buying between borders and illuding VAT. I do not pay the seller VAT, I do not pay Dave VAT I only pay UK VAT on whatever I buy outside of the UK to the UK government and I get charged handling plus VAT on that for the pleasure. So it seems VAT comes before/regardless of duty, so how do you pay VAT on duty if it's a charge that seems to take precedence ? or maybe you do and I'm yet to find out.