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so he doesn't actually have any way of getting around it, he's purely gambling? If his prices (effectively) include VAT, they are great, but I've had deliveries come from US, specifically of iPods in quantities as small as 10 which have been stopped. I find it hard to believe that I've been unlucky as I think it's standard, in which case there's either still something I'm not quite getting, or JM Games is gonna get stung nastily by any UK buyers demanding he repay the VAT, as17.5% on a $200 iPod is significantly more ($35) than the $1 insurance he charges)