artmanx

I am a sole-trader and VAT unregistered operating in the UK. My supplier of goods is in the Czech Republic. My customer is in the UK. My customer has requested a quote for goods and has asked for 1 year extended warranty on said goods. My supplier charges me for a year of additional warranty at an EX-Works cost of 1,000 GBP (VAT not included). I intend to charge my customer 1000 GBP + a markup. Let us ignore import VAT and duties on the goods themselves. What is the import VAT+duty I would have pay for 'extended warranty'? I am confused if it is considered a supply of insurance and what that entails?