IMPORT GOODS OUTSIDE UK FOR PERSONAL USE

Hi Barbara Import duty rates can be found in the UK tariff schedule. This is available on line. You will need to look up what applies to the goods you import. This is applied on the cost of goods plus shipping costs . As the goods are below £135 the import duty is relived ( not charged) Import VAT is 20 % based on the cost of goods plus shipping plus the duty. Depending on who the goods are shipped with they will also charge an admin free for declaring the goods to customs and collecting the taxes. I assume as it will be a small item it will come via the post or one of the courier companies. Check with the seller how they intend to send the item to you. According to UK law as the goods being shipped are below £135 the us seller should register for UK VAT and charge you the UK VAT at point of sale. https://www.gov.uk/guidance/vat-and-overseas-goods-sold-directly-to-customers-in-the-uk

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.
More information is available on below link:
Tax and customs for goods sent from abroad