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.
You’ll be contacted by Royal Mail, Parcelforce or the courier company if you need to pay any VAT, duty or delivery charges (‘handling fees’) to receive your goods.
You will not have to pay anything to the delivery company to receive goods worth less than £135 (the value of the goods, postage, packaging and insurance, any duty you owe) unless they’re gifts over £39 or excise goods (for example, alcohol and tobacco).
More information is available at:
Tax and customs for goods sent from abroad: Tax and duty
Thank you