Overview

Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.

This includes anything new or used that you:

  • buy online
  • buy abroad and send back to the UK
  • receive as a gift

Your responsibilities (ie:  the buyer)

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

  • Great Britain (England, Wales and Scotland) from outside the UK
  • Northern Ireland from countries outside the UK and the European Union(EU)

You must also check that the sender:

  • pays Excise Dutyon any alcohol or tobacco sent from the EU to Northern Ireland
  • declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Tax and duty

You’ll be contacted by Royal Mail, Parcelforce or the courier company if you need to pay any VAT, duty or delivery charges (‘handling fees’) to receive your goods.

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

You will not have to pay anything to the delivery company to receive goods worth less than £135 unless they’re gifts over £39 or excise goods (for example, alcohol and tobacco).

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

  • outside the UK to Great Britain
  • outside the UK and the EUto Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

You pay VAT when you buy the goods or to the delivery company before you receive them. If you have to pay VAT to the delivery company, it’s charged on the total package value, including:

  • the value of the goods
  • postage, packaging and insurance
  • any duty you owe

The standard VAT rate is20%

 

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

  • excise goods
  • worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

  • the price paid for the goods
  • postage, packaging and insurance
Type and value of goods Customs Duty
Non-excise goods worth £135 or less No charge
Gifts above £135 and up to £630 2.5%, but rates are lower for some goods – call the helpline
Gifts above £630 and other goods above £135 The rate depends on the type of goods and where they came from – call the helpline

You pay Customs Duty on excise goods of any value.

 

 

Tax and customs for goods sent from abroad – GOV.UK (www.gov.uk)