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Posted Thu, 29 Dec 2022 18:25:09 GMT by EMdriver
I am a sole trader living in UK and re-selling foreign merchandise on Amazon UK, my turnover is less than £85,000, as I understand there is no need for me to to VAT registration and add VAT on the retail price when I sell the merchandise. I would like to clarify the following scenarios: 1. My friend lives in foreign country helps me to send foreign merchandise to UK via post office, may I know if I have to pay import duty before parcel is delivered? If so, is there any guideline to follow or any instruction before my friend sending the parcel? 2. If I travel to foreign country and pack the merchandise into luggage and fly back to UK, when I enter the border of UK, do I need to declare these as commercial goods and pay import duty? 3. If I received a gift from my friend which is from foreign country, and at later time I decided to re-sell it online, do I need to pay any import duty of the gift?
Posted Tue, 03 Jan 2023 12:44:31 GMT by HMRC Admin 10
I would advise contacting the Customs and International trade helpline on 0300 322 9434 and check the guidance on Tax and customs for goods sent from abroad: Tax and duty - GOV.UK ( :
Tax and customs for goods sent from abroad
Posted Tue, 03 Jan 2023 18:47:08 GMT by Customs oldtimer
Hi EMDriver To answer your questions 1. If goods are sent by post and any duty and import VAT are due the post office will contact you for payment. A customs label CN22 or CN23 is usually attached to the package but your friend should ask at their post office . 2. Yes commercial goods must be declared if they are carried in your luggage. Depending on the value you may be able to do this on line beforehand otherwise you may need support of a customs intermediary to do a declaration for you. HMRC do publish guidance on this. 3. Gifts are for personal use only between private persons. Duty and import VAT is exempted for goods up to £39 in value. If you then later choose to sell a gift as your personal second hand goods then you can do so.

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