dfungtre

Thanks for your response. If this was the case, would I need to pay UPS this money, even though I cancelled the order? In this case, would I be able to claim this back to HMRC?

I made a purchase abroad, with UPS as the carrier. After the package arrived the UK with UPS, but before it was delivered to me, I canceled the purchase and requested the package to be sent back to seller. It was successfully returned. However, I later received an invoice for VAT from UPS, although I never kept the item. Do I need to pay VAT for a purchase I refused to receive and returned? Or should UPS reverse this charge in their accounts? Thank you.