Import duty and VAT on second hand goods from EU

What are the procedure on importing second hand furniture from EU for private use? I would like to buy a second hand table from a private individual in Denmark and have it sent by courier to UK. The table is for personal use - not for reselling. The value is about £2600. How do I declare this? TIA.

As far as customs are concerned it is irrelevant whether you are a private individual or are not intending to resell the imported goods. It is a common misconception that only goods for resale are subject to taxes at import. The only vat and duty concessions are for gifts between two private individuals of a maximum of £39 in value. There is a duty free personal allowance of £390 but only if you are physically carrying the goods yourself. https://www.gov.uk/bringing-goods-into-uk-personal-use/arriving-in-Great-Britain Duty is exempt for goods up to £135 but there is no VAT exemption . Vat is due on the whole value. The courier will usually handle the customs formalities. If you are purchasing the goods for £2600 then I expect vat will be charged on that value plus any shipping costs. Most furniture has a zero duty rate.

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 even if it is for personal use.

Please see below guidance which covers this subject:

Tax and customs for goods sent from abroad

Thank you.