Within the UK, this is straightforward. For customers outside the UK, things can get more complicated. The EU for example, wishes VAT to be charged on all goods. This can be charged on import, by the delivery service, and may be supplemented by an administration fee.
The EU is encouraging EU businesses to register for a scheme called "Import One Stop Shop" (IOSS). This allows the business to calculate, collect, declare and pay the VAT to each individual tax authority. (The VAT should be the chargeable rate in the country where the goods are delivered.)
Businesses not based in the EU (like Nero's) would need to appoint an EU-established intermediary to fulfil VAT obligations under IOSS.
The bottomline is that the EU insists that its residents pay it VAT on all goods, including those purchased outside the EU.
I have looked at registering Nero's with an intermediary to collect VAT for the EU - it would be nice to look after this hassle for our customers. However, the business cannot afford it.
Therefore, if you are requesting delivery outside the UK, please be aware that you may be charged VAT and an administration fee upon import.