Vat and custom clearance or duties

Hello, please I'm buying an electric bicycle from Aliexpress the item will be shipped from France(seller) all I want to know is if the item has been discounted let's say it costs the original price of £200 but now is £176.61 do I pay vat and duties on the original price or only on the price I paid. Shipping is free

Import duties are based on the actual price paid. Cost of shipping is usually added but it sounds like this is included in the price. Import duty would be due if the goods are not of EU manufacture. Eg if they were made in China. Vat is charged on the duty inclusive value ( if duty is applicable).

Hi demetrius,
Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.
The parcel or courier company (for example, Royal Mail or Parcelforce) is responsible for taking goods through UK customs.
You will not have to pay anything to the delivery company to receive goods worth less than £135 unless they’re gifts over £39 or excise goods (for example, alcohol and tobacco).
More information on below link:
Tax and customs for goods sent from abroad
Thank you.