VAT on charging for Importing Costs

Following the introduction of the Common User Charges for logistics businesses importing products of animal origin. VAT is not added by DEFRA. If the logistics company pass on their costs to customers at a higher cost to cover their additional costs of admin, is this liable for VAT?

Hi Claire,
You may want to speak to the shipping agent regarding this.
However, shipping agents do often treat recharges as disbursements for VAT purposes and no VAT would be added.
However a disbursement would only be Outside The Scope if they recover only the exact amount which they paid to the third party.
Please see the guidance below
25. Supplies made by or through agents: other situations
Thank you.