Has HMRC made a mess of VAT on imports?
If you buy something under £135 and there is a Online Marketing Portal involved, the portal will add 20% VAT. Then nothing to pay on actual import.
If there is no OMP involved, but still under £135, the seller must register with HMRC and charge 20% VAT. Then nothing to pay on actual import.
HMRC expressly state that VAT will have been charged, therefore nothing to pay on actual import. And it is not the consumer's problem.
So what happens if the seller doesn't register for VAT and doesn't charge VAT?
From what I am reading around the place, it appears that under £135, lots of people are not getting charged VAT at time of purchase, and not afterwards either.
How can HMRC force a seller in another country to register with them, to do VAT returns, remit funds, etc.?