Anyone know if VAT is payable on online jewellery purchases. My sister bought a pair of earrings at a very reasonable price and was not charged VAT on the website. My feeling is that this will be charged when the goods arrive. I remember having to pay VAT when I ordered some clothes from a US website sometime ago, basically i had to pay in cash before the guy would hand over the parcel on delivery. Never again. I assume she will be hit for 23% (which she was not anticipating) ?