Importing from the US between 2 individuals

A US friend has bought clothing for me from a company that does not send internationally. She has also bought clothing for me through Facebook/poshmark from individuals and paid through PayPal. I have paid my friend for these items through PayPal. If she sends these to me, am I liable for customs/vat if the total parcel value is under £135?

VAT will be applicable but there should be no customs duty. The courier/postman may require payment of this VAT before delivery and there may also be a admin charge from the courier/postman for dealing with the import for you.

Hi,

You can see guidance here:

Tax and customs for goods sent from abroad

Thank you