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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 鈥榙uty鈥� on it.

This includes anything new or used that you:

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

The parcel or courier company (for example, Royal Mail or Parcelforce) is responsible for taking goods through UK customs.

Your responsibilities

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)

The parcel or courier company will tell you if you need to pay any VAT or duty.

You must also check that the sender:

• pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland
• declares goods correctly if they鈥檙e sent from outside the UK (or from outside the EU for Northern Ireland)

Who to contact about your goods

Contact your parcel or courier company if you do not get your parcel by the delivery date or if you have any other questions.

You鈥檒l be contacted by Royal Mail, Parcelforce or the courier company if you need to pay any VAT, duty or delivery charges (鈥榟andling fees鈥�) to receive your goods.

They鈥檒l send you a bill stating exactly which fees you need to pay.

They鈥檒l 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.

VAT

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

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

VAT is not charged on goods that are gifts worth 拢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鈥檚 charged on the total package value, including:

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

VAT is charged at the VAT rate that applies to your goods.

Goods worth 拢135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

• gifts sent to you by someone else and worth more than 拢39
• excise goods

Goods worth more than 拢135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You鈥檒l be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you鈥檙e in Northern Ireland) if they鈥檙e either:

• excise goods
• worth more than 拢135

If you鈥檙e charged Customs Duty, you鈥檒l 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 拢135 or less	No charge
Gifts and goods above 拢135	The rate depends on the type of goods and where they came from - use the Trade Tariff service to check duty rates

You pay Customs Duty on excise goods of any value.

Excise Duty

If you鈥檙e sent alcohol or tobacco from outside the UK, you鈥檒l be charged Excise Duty at current rates.

If the goods are sent from the EU to Northern Ireland, check that the Excise Duty was included in the price. If it鈥檚 not, your goods may be seized.

It does not matter whether you buy the goods or they鈥檙e sent as a gift.

Your goods can also be seized if they鈥檙e:

• spirits over 35 centilitres without a UK duty stamp
• cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you鈥檙e charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

• return your goods
• think you鈥檝e been charged too much

Download and fill in:

• form BOR 286 if Royal Mail or Parcelforce delivered the goods
• form C285 if a courier or freight company delivered the goods

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they鈥檙e not declared correctly, your goods may be seized.

You must either:

• check that the sender fills in the customs declaration form correctly
• fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write 鈥榞oods to be declared by importer鈥� on the customs declaration form.

Before you can collect your goods, you鈥檒l be sent:

• a full customs declaration form to fill in
• a letter explaining how to pay any tax or duty you owe

To qualify as gifts, goods must be:

• described as gifts on the customs declaration
• for a birthday, anniversary or other occasion
• bought and sent between individuals (not companies)
• intended for personal use

Sending more than one gift

If you鈥檙e sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they鈥檙e:

• for different people
• listed on the customs declaration with their individual values
• wrapped individually