I don't know about the HMRC, but fundamentally this sounds like when you ordered from the US to Germany, though with less burdons for the seller. The seller wou

I don't know about the HMRC, but fundamentally this sounds like when you ordered from the US to Germany, though with less burdons for the seller. The seller would have to declare any package sent to Germany. Customs would intercept all packages and check their declaration. Packages which appeared to have no commercial goods were just passed on, those which were subjected to taxation would be sent to local customs offices, where one would have to drive to and pay the duties and pick up the package. That was a major pain in the ass for ordering abroad. This got moderately better by big delivery companies like FedEX and DHL collecting the taxes on delivery, saving a trip to the customs office. Sometimes packages escaped the attention of the customs, one shop in the US I had ordered from had declared it a $20 valued "gift". Also often packages would be controlled for illegal content. Sounds like this is another disastrous consequence of brexit.