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Posted Fri, 19 May 2023 01:27:26 GMT by Amy Maidment
I am an US expat (with ILR) living/domiciled in the UK. A family member from the US would like to gift me their used camera equipment which has a current value of £5000. It will either be sent to me by post or I may try to hand carry it while travelling back to the UK. Is tax payable on used personal possessions gifted to family members and brought into the UK? Many thanks!
Posted Fri, 19 May 2023 15:50:15 GMT by Customs oldtimer
Hi Amy The duty and VAT free gift allowance between two individuals is £39. The duty free allowance for personal goods hand carried is £390. Customs duty (depends on the goods) and import VAT of 20% is based on the value of the goods. This applies whether they are a gift or sold to you. If they come through the post or courier they will sort out what is due and usually ask for payment before delivery. They may also charge a customs processing fee for their services. If you hand carry you will need to declare the items through the red channel.
Posted Tue, 23 May 2023 10:13:46 GMT by HMRC Admin 10
I would advise contacting the Customs and International trade helpline on 0300 322 9434 with your query.

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