Online Purchase from EU: Discount/coupon code and loyalty scheme free gift

Hi HMRC admins and community, I’d like to make an online purchase from an EU retailer. 1. The item is currently listed at €165, and after applying a discount code / coupon code, the cost of the transaction will be €135. Can this then be considered within the £135 threshold to be exempt from import duty and VAT charged through the courier? 2. If the parcel also includes an item that is free, exchanged wholly using points through the EU retailer’s loyalty scheme, will this bring up the value of the parcel? And thus subjecting it to import duty and VAT charged through the courier? Or is this free item valued at 0.00 for this purpose? Thank you very much and have a nice day.

Hi UKBased,
How to work out the customs value for Customs Duty, import VAT and trade statistics if you’re an importer or clearing agent is covered on below link:
Working out the customs value of your imported goods
For more help, I would advise contacting the Customs and International trade helpline:
Imports and exports: general enquiries
Thank you.