Ordering from outside the UK can mean extra charges on top of the price. GOV.UK explains how VAT and customs duty work. Check the page for the latest rules before you buy.

This guide is based on the public sources listed at the end. We have not tested the products or services mentioned.

This is a short reference page. The full guide is Customs, Duties and Import Taxes When You Buy from Abroad.

VAT

VAT usually applies to goods from outside the UK (not to gifts worth £39 or less). It is calculated on the total including postage, packaging, insurance and any duty.

  • Up to £135 total: if you bought the goods yourself, the seller normally charged VAT at checkout. For gifts over £39 or excise goods, you pay the courier.
  • Over £135: VAT is paid before delivery or on collection.

Customs duty

In Great Britain duty is charged on excise goods of any value and on other goods over £135 (on price plus postage and insurance). Non-excise goods up to £135 are duty-free. Rates vary by product and origin (see the Trade Tariff service). Northern Ireland has extra rules for goods "at risk" of entering the EU.

Excise goods

Excise duty applies to alcohol, pre-filled vapes, vape liquid and tobacco, whether bought or gifted. Goods lacking required warnings or marks may be seized.

Collection and refunds

The carrier bills the exact fees. Parcels are held about three weeks, then returned if unpaid. Refunds can be claimed if goods are returned or overcharged (forms BOR 286 for Royal Mail and Parcelforce, C285 for other carriers).

A planned reform to remove the £135 duty relief is mentioned on a separate GOV.UK page. We have not read it, so check it for dates.

See our international shipping and customs guide.

Last checked: 15 October 2026. Sources: GOV.UK, tax and duty on goods sent from abroad.