Clarification of £135 Import Rules For Consumers

Hi Tracy3 Fletcher
If you bought the goods yourself and they are neither excise goods nor gifts sent to you (over £39) and valued under £135 including postage and any insurances you will not have to pay anything to the delivery company to receive goods.
Please see guidance at:
Tax and customs for goods sent from abroad: Tax and duty
Thank you 
 

Hi Ryanb4250 I would like to suggest that in the first instance you go back to the carrier and query how they have arrived at those amounts. You would possibly be being charged import duty ( the percentage will depend on the type of goods) plus 20% import VAT on the cost plus the duty. The Broker charges are commercial. If you still believe you have been overcharged you can make a reclaim to HMRC using a form c285

Hi ,
 

You need to contact VAT helpline for advice on if it is possible to account this on your VAT return. See link:  VAT: general enquiries  . Thank you .

I am considering buying some toys from Asia. The online retailer gives the price in GBP £ and also adds 20% VAT on for UK customers. The price of one item in particular is £68 + £13.60 VAT, making a total of £81.60 for the item. However, the shipping costs for the item is £55, bringing the overall cost to £136.60 total. Would this attract customs duty, since the value of the actual goods is £81.60, or would the shipping cost be taken into account too?

Hi SJM The value of the goods is £ 68 The retailer is adding the UK VAT onto their sale price as the value of the goods is below £135. Provided the seller quotes the correct details, cost of goods and the shipping and VAT separately plus their UK vat number there should be not be any additional charges.

Hi SIM-UK,
Customs value to charge duty will be the value of the goods, postage, packaging and insurance.
If it is above £135 then charges will be applied as per tariff.
More information on below link:
Tax and customs for goods sent from abroad
Thank you.

Hi, I want to purchase two pairs of trainers from an Italian store. The subtotal is £133.40, plus £18 for [shipping/fees], totaling £151.40. Could you please confirm if there will be any additional charges, such as customs duties or taxes, upon delivery to the UK? Thank you for your help.

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.
This includes anything new or used that you:

• Buy online
• Buy abroad and send back to the UK
• Receive as a gift

You will not have to pay anything to the delivery company to receive goods worth less than £135 unless they’re gifts over £39 or excise goods (for example, alcohol and tobacco).
If the total value including delivery and insurance above that amount then customs charges will be applicable.
More information on below link:
Tax and customs for goods sent from abroad
Thank you.

Hi,
I ordered some goods from Czechia at the value of £126.77 including postage with UPS.
UPS have contacted today to tell me I owe them £43+ in taxes and fees.
I was under the impression that I would not need to pay any further taxes and fees orders under £135.
I have ordered from the same company with a different provider previously with no fees being charged!
Should UPS be charging me or have I misunderstood the rules?

Firstly I would query this with UPS .
Secondly check the T&Cs of the seller on responsibility for imported goods charges. No duty is due on imported goods with a value less than £135. The seller is obliged to charge UK VAT at checkout.
There a a few things that may have happened.
1. The seller hasn’t charged you the UK VAT or not made it clear on the shipment that it has been charged ie showing their UK VAT registration number.
2. The value being declared is in another currency and the customs exchange rate used in the UK takes the value over £135.
3. some of the charges will be UPS fees for collecting the taxes etc.

Hi David Phillips
Thanks Customs oldtimer for your helpful post.
HMRC would advise that you contact UPS to check what value was declared on import declaration. 
You will not have to pay anything to the delivery company to receive goods worth less than £135 unless they are gifts over £39 or excise goods (for example, alcohol and tobacco).
More guidance is available at:
Tax and customs for goods sent from abroad: Tax and duty
You can claim for a repayment if you’ve overpaid import duty and VAT: 
How to claim a repayment of import duty and VAT if you've overpaid
Thank you
 

Hello, Question about total value definition when importing to the UK. If I have an online order of £129.94 with £0 shipping fee, the 20% VAT (£25.99) is added to bring the payable amount to £155.93. Is this £155.93 the total value or £129.94? Will I have to pay customs duty? Or do I have to make my order below £135 including VAT to avoid customs duty? Hope this makes sense. Many thanks

The £135 threshold applies to the goods themselves without VAT or transport costs. If the retailer is adding the UK VAT at point of sale then no additional VAT should be be due at import.

Hi, I stupidly spent £137 on slime (children's toy) for gifts. Slime being the current 'new fad' I was sent a £48 vat bill. The math here doesn't seem right... can anyone advise please?

The customs charges are likely to be made up of customs duty , import VAT and any charges from the courier. Customs duty ( if applicable) is charged on the cost of goods plus transport costs . Vat is charged on the total including any duty . The couriers rate is a commercial rate . The first step is to check with the courier who notified you of the charges. It’s also worth checking with the terms and conditions of the retailer on responsibility for charges. Information on customs charges are below. There is also information on how to reclaim if you think you have been charged too much. https://www.gov.uk/goods-sent-from-abroad

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.
This includes anything new or used that you:
•    buy online
•    buy abroad and send back to the UK
•    receive as a gift
You will not have to pay anything to the delivery company to receive goods worth less than £135 unless they’re gifts over £39 or excise goods (for example, alcohol and tobacco). It the total value of goods including fright and insurance cost then customs charges are applicable.
More information is available on below link:
Tax and customs for goods sent from abroad
Thank you.