2. Postal Packages imported (arriving) from countries outside the EU
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2.1 Does the sender have to declare the goods?
Yes, under international postal agreements the sender must complete a customs declaration (CN22 or CN23) which in most cases should be fixed to the package. The declaration includes a description of the goods, the value and whether they are gifts or commercial items. Any Post Office abroad should be able to give advice to the sender.
You are legally responsible for the information on the declaration, therefore it is in your own interest to ensure, wherever possible, that the sender abroad makes a complete and accurate declaration. If no declaration is made, or the information is inaccurate, the package may be delayed while we make further enquiries, or in some cases the package and its contents may be seized.
2.2 Do I have to pay import duties and/or import VAT on goods sent to me?
Most goods arriving in the UK from outside the EU are liable to any or all of the following taxes:
customs duty
excise duty
import VAT
and must be paid whether:
you purchase the goods or receive them as a gift
the goods are new or used (including antiques)
the goods are for your private use or for re-sale.
2.3 What are the limits for customs duty and import VAT?
Commercial consignments of £18 or less are free from customs duty and import VAT. For example, goods purchased over the internet with an intrinsic value not exceeding £18, will not be charged any duty or VAT but this does not include alcohol, tobacco products, perfume or toilet waters, see sections 2.5, 2.6 and 3.
If you are sent a gift with a value of £36 or less, and which complies ,with the rules shown in paragraph 2.4. it will be free from customs duty and import VAT, but this does not include alcohol, tobacco, perfumes and toilet waters.
Customs duty becomes payable if the value of the goods is over £120 but duty is waived if the amount of duty calculated is less than £7.
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 should contact the Helpline for further information.
2.4 Gifts
Goods sent as a gift that are over £36 in value are liable to import VAT. Customs duty also becomes payable if the value of the goods is over £120 but is waived if the amount of duty calculated is less than £7.
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 has not been paid for either directly or indirectly
the gift is of an occasional nature only, for example, for a birthday or anniversary.
Please note if you purchase goods from outside the EU to give as a gift to a relative or friend, whether or not addressed to that person, is treated as a ‘commercial consignment’ for which the import VAT relief threshold is £18 (paragraph 2.3 refers).
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000014&propertyType=document#P33_2548
