Hi,
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 ‘duty’ on it. VAT is charged on all goods (except for gifts worth £39 or less) sent from outside the UK to Great Britain or outside the UK and the EU to Northern Ireland.
If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.
You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either excise goods or worth more than £135.
More information on below link:
Tax and customs for goods sent from abroad
Thank you.