Tax on goods bought from a non-EU country

If you're ordering or sending goods from a non-EU country to the UK - even as a gift - you may have to pay Customs Duty, Excise Duty and Import VAT.

Please note that where the guidance below refers to 'purchased goods' it makes no difference if the goods are new or used - for example goods bought on an auction site. And it doesn't matter if you buy them for yourself or to sell on.
Alcohol and tobacco

If you order or send purchased goods of alcohol or tobacco you have to pay:

* Excise Duty
* Customs Duty on goods with a value that exceeds £120
* Import VAT

Cigarettes and hand rolling tobacco must bear UK health warnings and fiscal marks and containers of spirits that are larger than 35cl must bear a UK duty stamp.
Perfume and toilet water

If you receive goods of perfume or toilet water as a gift from a country outside the EU then you:

* don't have to pay Excise Duty
* don't have to pay Customs Duty
* only pay Import VAT if you're ordering or sending more than 50g of perfume or 0.25l of toilet water

If you order perfume or toilet water (as an example) over the Internet from a country outside the EU then you:

* don't have to pay Excise Duty
* don't have to pay Customs Duty unless the value of the goods exceeds £120
* will have to pay import VAT on the full value of the goods

All other goods

If you order or send purchased goods other than alcohol, tobacco, perfume and toilet water from a country outside the EU then you:

* don't have to pay Excise Duty
* may have to pay Customs Duty on goods with a value that exceeds £120
* will have to pay Import VAT on goods with a value that exceeds £18

Note that on all goods from outside the EU, Customs Duty is waived if the amount of duty calculated is £7 or under.

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All packages that exceed £18 are taxed, and as soon as they are taxed, they receive at least a £8 handling fee from Royal Mail (or UPS).

It's basically frucking useless.

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Who pays the tax and/or duty and when

Excise Duty

If you're ordering or buying alcohol and/or tobacco from an EU country, Excise Duty must have been paid by the seller or sender before the goods are sent otherwise they can be seized by customs on arrival in the UK. Payment is made using the 'distance selling' procedures - see link at the end of the guide.

If you're ordering or buying alcohol and/or tobacco from a non-EU country, Excise Duty must be paid by the recipient once the goods have arrived in the UK but before the goods are delivered.

Customs Duty

If you're ordering or buying goods from outside the EU, any Customs Duty must be paid by the recipient once the goods have arrived in the UK but before the goods are delivered.

Import VAT

If you're ordering or buying goods from outside the EU, Import VAT must be paid by the recipient once the goods have arrived in the UK but before the goods are delivered.

In addition, there may be a handling fee to pay to the carrier. Follow the link below to find out more.

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Getting more help and advice

If you need more information about ordering or buying goods abroad to post to the UK, you can contact the VAT, Customs and Excise Helpline on Tel 0845 010 9000. Lines are open from 8.00 am to 8.00 pm, Monday to Friday except bank holidays.