That’s likely because Amazon also uses Amazon Luxembourg as a supply point / trading hub, so the goods physically and transactionally may never have passed through a U.K. legal entity and hence no U.K. customs/VAT
.
I have spent the last 25 years setting up international supply chains, including bringing companies into the U.K. as it was a great location for doing business into the rest of the EU. Brexit is as far as I know, the only example in recent history where a country voluntarily made trading
harder.
From a trade perspective, Brexit has been terrible for a myriad of sectors - especially cross border trading of Antiques and collectibles such as used watches - both the VAT and paperwork. And the worst is yet to come - remember the U.K. govt has delayed the introduction of the full rules until June 2022
“
The UK Government has announced that full border controls on imports of most goods from the EU will not now be introduced until 1 January 2022. This is a significant delay, as it had previously planned to introduce full controls by 1 July 2021.
This is the date on which the Government expects imports from the EU to be subject to the same requirements as apply to goods imported from the rest of the world. For example, full "upfront" paperwork will be required including customs declarations, together with UK Safety and Security declarations (at present, no Safety and Security declarations are required and customs declarations can be provided in arrears). Meanwhile, physical checks on products of animal origin will be introduced and are expected to be carried out at Border Control Posts located at ports”