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https://www.gov.uk/goods-sent-from-abroad/overview

https://www.gov.uk/goods-sent-from-abroad/tax-and-duty

> You pay VAT on goods sent from non-European Union (EU) countries and EU special territories (eg the Canary Islands) if they’re:

> gifts worth more than £39

> other goods worth more than £15

> alcohol, tobacco products and fragrances (eg perfume, eau de toilette and cologne) of any value

Customs duty is different.

> You’ll be charged Customs Duty on gifts and other goods sent from outside the EU if they’re above a certain value.

> The value includes:

> the price paid for the goods

> postage, packaging and insurance

   Type and value of good   Customs Duty
   Anything under £135      No charge
   Gifts worth £135-£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



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