
I guess it is because dogs are classed as "goods" - the import VAT is linked to Customs Value (I think ??) which is related to the value the same "goods" would cost here in Uk. I think the final sum payable in customs also includes a % of the shipping costs. When we sent to pup out to Canada he went on a partnership - his "bill of sale" showed a nominal fee only and the customs taxes when he arrived in Canada weren't too bad as the costs for shipping him were quiet low as he went excess bagage.
I believe that went overseas competitors fly into the Uk for Crufts etc they have special forms to complete to show they are only temporary visitors or they also would have to pay customs charges for their dogs.
K