VAT is currently at 20%. It does not matter whether the kilt is shipped direct from manufacturer or if it is picked up in person, because ScotAtHeart is not an EU national and is not residing within the EU, VAT is not applicable.

If you pick-up in person there is a declaration to sign as to place of residence. If the goods are shipped, there is no need for a declaration as the seller will do that on his quarterly VAT return.

Regards

Chas