Thanks Gary, that's wonderfully inconclusive as it quotes rates of both 5 & 20% without differentiating which should be which. Little wonder there is so much confusion. I had assumed that with Spink et al charging 5% for years that was the rate, but clearly it depends on which line is used from the list. So folks, if you get charged 20% VAT, refer customs to commodity code 9705 00 00 20 and then 03001 and point out this is what all the auction houses use and have done so for at least 10 years or whenever the rate was enacted. As it refers to gold and silver coins, there is a danger that copper/bronze/tin etc could be subject to 20% import VAT. Perhaps a call to HMRC Tariff Classification Service Enquiry Line 01702 366 077 for clarification is in order. I got passed around a bit but the concensus was 5% Have a read here. 3.4, 3.5, 3.6, 11.3. And if you can't sleep there plenty more. http://customs.hmrc....ment#P452_59689 I've passed the link and relevant sections onto my Brother-in-law and see if he can make any sense from it. Will update when i hear something(Sections 4.3 and 4.4 seem relevant also)