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Customs duty.
Customs duty is a tax on imports for which goods coming into the UK from non-EU countries are eligible. You'll only be charged this if the tax calculated comes to over £7. The amount of the duty depends on the category of goods; some electrical items, for example, digital cameras, laptops, mobiles and games consoles like Wii/ Xbox360 are duty free. A full categorised list is available at HMRC site.
For expensive items, get an estimate of customs prices by calling HM Revenue & Customs? National Advice Service directly on 0845 010 9000 or, if calling from abroad, +44 (0) 208 929 0152 .
Import VAT on goods over £18.
Separate to customs duty you?ll also need to cough up 17.5% on goods costing £18 and more (including shipping charges), or if you can prove the item?s a gift, the threshold's £36. It?s important to understand the VAT is on the full amount, not just the excess over the limit.
HMRC deems it a gift if: it's from an individual to an individual, is for the private use of you or your family, there is no commercial or trade element and the gift has not been paid for either directly or indirectly.
Customs clearance charges.
When shopping online from the UK, if there are duty and/or VAT charges, the delivery company will pay this on your behalf and reclaim the funds from you before delivering your parcel, plus charge a handling fee on top. Fees vary depending on the company; but usually are between £8 and £14. These can be charged at a later date so watch out and be careful.