[markmorales]

Correct, in theory:
Under £135 pay VAT at point of sale to the seller or the marketplace (eBay/Amazon)

Over £135 pay VAT, import duty and handling charge when it gets to the UK to/via the courier/post office.

Yes, exactly For items under £135, VAT is paid at the point of sale through the seller or marketplace. For items over £135, VAT, import duty, and handling charges are paid when the item arrives in the UK via the courier or post office...,...