Bringing gift from EU to UK

Hello, I bought a birthday gift for my partner in Germany. It’s a wooden chessboard from a German artist, fully made in Germany with a custom design from the artist. I paid 3500€ for the chessboard (this includes German VAT). Now, I didn’t realise I would have to pay additional taxes when bringing it into the UK, but from what I read online and the HMRC website I see I will have to. I just want to make sure my understanding of what I have to pay is correct. The board is fully made in Germany, by hand, with original designs from this German artist, I don’t know where the wood comes from and I’m not sure it’s relevant, but my understanding is that because of this I would have to pay no duties. Additionally, because I believe this chessboard classifies as a work of art (because it is fully handmade, with an original design and it’s not mass produced) I think I should only pay 5% VAT, which would mean around 150£ of VAT to be paid. I’m bringing the chessboard in my suitcase when I come back to the UK via plane. Now, I can either pre-pay through the online declaration and go through the nothing to declare channel or I can make an oral declaration at the airport. Would you recommend one over the other? Is there any special type of documentation I should make sure to have? All I have is the invoice I paid to the artist when I commissioned the piece. And the artist has an online website where he describes his extensive experience with woodworking and showcases his portfolio of pieces. Thank you in advance for the help.

Hi The duty free allowance for other goods in your baggage is £390 so as you would exceed that amount duties and taxes will be due. To claim nil duty rates for goods of EU origin you do need additional proof for goods over £1000 . There guidance on this here https://www.gov.uk/bringing-goods-into-uk-personal-use you may however find your goods are duty free from any country so this wouldn’t be needed. A chess board / game would usually be classified for customs as toys or games not art work which would be standard 20% VAT. There’s no distinction between the items being handmade or mass produced. It is a matter of choice whether you use the online declaration service or make an oral declaration at the time of arrival. The advantage of the on line declaration is that you won’t have any delay going through customs. It may also be worth checking with the supplier or German customs if you can reclaim the German VAT as a retail export.

Hi,
It is up to the customers to choose the way they want to declare personal goods in accompanied baggage.
You can declare goods online from 5 days (120 hours) before you’re due to arrive in the UK.
You can calculate and pay any tax and duty you owe when you declare your goods. The customs and excise duty you pay online are calculated using simplified rates.
You can declare goods using the red channel or red-point phone on arrival in the UK if for example:
•    you have not been able to declare them online 
•    you do not want to pay the simplified rates used by the online service
•    you’re carrying goods to sell or use in your business
You and your baggage can be checked for anything that must be declared. More information on below link:
Bringing goods into the UK for personal use
Thank you.