For non EU customer USC/Sportsdirect use the gross rate as net rate. For EU customer £20 shoes cost £20 incl. UK VAT. For non EU the shoes cost £20 too, but excl. UK VAT. Years ago USC/Sportsdirect did refund the UK VAT. But today .... :( Customer service said: "Please be advised that we have not charged you VAT for this order." Shure, but you increase the price 20% compraed to the EU price :( The correct calculation of the £20 shoes is: £20 / 1.20 = £16.65 (VAT = 20%) An other thing: What is the difference between normal and express delivery? Both were sent by DHL Economy Select International. The is absolut no difference apart the price.