Tax and customs for goods sent from abroad
Tax and duty
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.
You will not have to pay anything to the delivery company to receive goods worth less than 拢135 unless they鈥檙e gifts over 拢39 or excise goods (for example, alcohol and tobacco).
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.
If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff service to check duty rates.
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