When I happen to encounter the problem of buying and paying internationally on ebay. I find above link on "HM Revenue & Customs"' website detail about this import tax and VAT. It is not the seller but the buyer's duty to pay the tax and duty when collecting the good, so be ware of these extra fee ,normally, which will not be included in the p&p of an ebay seller from another country.
If you purchase goods through the Internet you should be aware that customs duty and VAT will be payable, as follows:
customs duty - if the amount of duty is £7 and over
import VAT - if the value of the goods is £18 and over
From 19 July 2007, excise duty is due on all excise goods (including tobacco and alcohol products) received via post from abroad, including occasional gifts and goods ordered online. This applies to goods sent from EU and non-EU countries.
if you purchase goods from these suppliers and the declaration is found to be false or misleading you may be liable to financial penalties or criminal prosecution.
Therefore, paying tax is really a serious issue.....