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:
worth more than £135.
If you’re charged Customs Duty, you’ll need to pay it on both:
the price paid for the goods
postage, packaging and insurance
Type and value of goods Customs Duty
Non-excise goods worth £135 or less No charge
Gifts and goods above £135 The rate depends on the type of goods and where they came from - call the helpline
You pay Customs Duty on excise goods of any value.
Tax and customs for goods sent from abroad