Orders exported from Great Britain to destinations outside the UK are normally zero-rated for UK VAT, provided the applicable HMRC conditions for export are met. Depending on the destination, the recipient may be required to pay local import VAT, customs duties, tariffs, carrier fees or customs-clearance and handling charges.

The information below explains how these arrangements apply to the European Union.

All Westward Bound garments are 100% designed and handmade in the UK by us, for you.

Westward Bound garments are manufactured in the United Kingdom and are imported into the EU at a 0% customs tariff under the EU–UK Trade and Cooperation Agreement. EU import VAT and applicable customs handling or clearance charges remain payable.

UK VAT on European Union Orders

Orders exported from Westward Bound in Great Britain to customers within the European Union are normally zero-rated for UK VAT, subject to the applicable HMRC export requirements.

UK VAT at 20% is the default rate displayed on our website for UK orders. For qualifying export orders, UK VAT is removed when the non-UK delivery destination is selected during checkout.

HMRC permits most goods exported from Great Britain to destinations outside the UK to be zero-rated for UK VAT where the applicable export conditions are met and appropriate evidence of export is retained.

EU Import VAT & Charges

The recipient of goods delivered within the European Union is responsible for the applicable import formalities and destination charges.

Import VAT is normally charged at the applicable rate in the destination country. Depending upon the shipment and carrier arrangements, customs or carrier clearance fees may also apply.

EU import VAT and applicable destination charges are separate from UK VAT and are not collected by Westward Bound unless expressly stated otherwise.

Where applicable, these charges become payable in accordance with the requirements of the destination country and carrier.

If you are purchasing garments for delivery to a third party, please ensure that the recipient is aware that they may be responsible for import VAT and applicable clearance charges.

For the contractual terms applying to European Union deliveries, please refer to our Terms & Conditions, particularly Clauses 9.1 and 9.3–9.6.

EU-UK Preferential Tariff Treatment

Westward Bound garments are manufactured in the United Kingdom.

Under the EU-UK Trade and Cooperation Agreement, goods that satisfy the applicable rules of origin may qualify for preferential zero-tariff treatment when imported into the European Union.

The agreement provides for zero tariffs and zero quotas on trade in EU and UK goods that comply with the appropriate rules of origin.

This preferential tariff treatment is separate from EU import VAT, which may still be payable by the recipient.

DAP – Delivered at Place

Westward Bound European Union orders are supplied under Incoterms® 2020 DAP (Delivered at Place).

Under DAP, Westward Bound arranges carriage to the specified destination. The recipient is responsible for applicable import formalities and destination charges, including import VAT, customs duties or tariffs where applicable, and customs or carrier clearance fees.

Customs Classification

Customs classification used by Westward Bound:

Product description: Rubber Apparel
Commodity code: 4015900000

For an independent estimate of possible destination charges, you may use the Import Tax & Duty Calculator.

This calculator is provided by an independent third party and is not affiliated with Westward Bound. Any calculation provided is an estimate only. Actual import VAT, customs duties, tariffs and other charges are determined by the relevant customs authority and/or carrier.

Model: Fräulein Aurora.
Photography by Marcus of Sandmann Art in Munich, Bavaria, Germany.

Brand Me Latex Catsuit