Tel : 020 3219 5860
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Adding value by
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Latest News

Reminder to look out for tax credit renewal packs
12/05/2022 - More...
HMRC is currently sending the annual tax credit renewal packs to some 2.1 million tax credit claimants and is

Holiday lets occupancy check
12/05/2022 - More...
The furnished holiday let (FHL) rules allow holiday lettings of properties that meet certain conditions to be treated as

When you are required to register for PAYE
12/05/2022 - More...
There are a multitude of rules that new businesses must follow when they start employing staff for the first time. These

Tax and customs duties for goods sent from abroad

Source: HM Revenue & Customs | | 27/01/2022

There are special rules to help ensure that goods sent from abroad are taxed appropriately and to ensure that UK businesses supplying goods in the UK, for example by having to compete with VAT free imports, are not disadvantaged. This includes goods that are new or used and bought online, bought abroad, and shipped to the UK and goods received as gifts.

This means that in order to receive 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)

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

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

Online marketplaces that are involved in facilitating the sale of goods are usually responsible for collecting and accounting for the VAT. If the VAT has not been collected, then you will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.  If you have to pay VAT to the delivery company, it’s charged on the total package value which includes the value of the goods, postage, packing, insurance and any duty owed.

As a general rule, there is no Customs Duty payable on non-excise goods worth £135 or less. There are various rates payable above this level and on excise goods of any value.



Our Address

Milton Avis LLP
Chartered Accountants
Pitt House
120 Baker Street
London W1U 6TU

Tel : 020 3219 5860
E-mail : This email address is being protected from spambots. You need JavaScript enabled to view it.

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