Import VAT on shopping done in the EU

I want to buy my wedding dress from Spain and plan to go over to Madrid and bring the dress back in my personal luggage on the plane. It’s value exceeds the personal allowance (3600€) but it’s resale value will be low because it is being custom made to my size and style preferences. I note that under the heading ‘Declaring goods made or produced in the EU’ at this page: https://www.gov.uk/bringing-goods-into-uk-personal-use/arriving-in-Great-Britain, I would be entitled to claim a zero rate on custom duty because the dress will be made from French fabric, I will pay for it and bring it from Spain. Would this exemption extend to import VAT as well? The value of the dress is only personal, and unlikely to resell for much if any value. Additionally on the Gov UK Q&A page here ( https://community.hmrc.gov.uk/customerforums/ie/1017cce2-ca41-ef11-a81d-002248c8eb60) it states ‘ "you can bring some goods from abroad without having to pay UK tax or duty, if they’re either: for your own use or you want to give them as a gift’ - so would my dress not incur customs/VAT? Thank you

Hi The personal allowance for the import of ‘other goods’ in your baggage is £390 not €3600. Import VAT would apply for the whole value of the goods, which is what you pay for the dress , just as you would if you purchased from a uk retailer. Customs duty and import VAT is charged on the cost of the goods not the resale value. Customs duty may be 0% if you have proof of EU origin. See the section on EU goods over £1000 for the sort of evidence you need. www.gov.uk/bringing-goods-into-uk-personal-use If this doesn’t apply the stand rate of duty would be 12%. You also pay import VAT on the duty itself.