2 What are the limits for customs duty and import VAT?
The limits for customs duty and import VAT are:
- commercial consignments, that is, goods you have purchased, of £15 or less are free from Customs Duty and import VAT. Note: This doesn’t include alcohol, tobacco products, perfume or toilet waters, these items are excluded from the relief of duty and VAT at import. In addition, commercial consignments sent to the UK from the Channel Islands don’t benefit from any relief of import VAT
- if you’re sent a gift with a value of £39 or less, which complies with the rules shown in paragraph 2.4, it will be free from Customs Duty and import VAT (gifts of alcohol, tobacco, perfumes and toilet waters are subject to the limits shown in paragraph 2.5, while gifts of perfumes and toilet waters are subject to the limits in paragraph 2.6)
- Customs Duty becomes payable if the value of the goods is over £135
In summary:
| Goods Value* | Customs Charges applicable |
|---|
| £0.01 to £15 | - No customs duty
- No Import VAT** |
| £15.01 to £135 | - No customs duty
- Import VAT due |
| £135.01 and greater | - Customs duty due,
- Import VAT due |
*Excludes the following goods: alcohol, tobacco products, perfumes and toilet waters. These items don’t benefit from the relief of customs duty or VAT at import, and alcohol and tobacco products will also be liable to Excise Duty. **Commercial consignments sent to the UK from the Channel Islands don’t benefit from relief of import VAT.
There are a number of other circumstances where relief from some or all customs charges may be available. If you think your goods may be eligible for a relief you can contact the HM Revenue and Customs (HMRC) Customs, International Trade and Excise enquiries service by phone on 0300 200 3700 for further information.
Further ways to contact HMRC for general advice and information on imports can be found on the
GOV.UK website.
Gifts
Goods sent as a gift that are over £39 in value are liable to import VAT, Customs Duty also becomes payable if the value of the goods is over £135.
To qualify as a gift:
- the customs declaration must be completed correctly
- the gift must be sent from a private person outside the EU to a private person(s) in this country
- there is no commercial or trade element and the gift hasn’t been paid for either directly or indirectly by anyone in the UK
- the gift is of an occasional nature only, for example, for a birthday or anniversary
ColinD2017-05-19 18:24:57