Tax and duty on goods brought to the UK from outside the European Union

If you're ordering goods from abroad, or buying and sending to the UK goods from abroad for personal use, you may have to pay Customs Duty, Excise Duty or import VAT. What's due, if anything, depends on the type of goods and where they come from. See below for what applies in different circumstances.

Note that this guide only deals with goods bought for personal use. If you're buying goods for commercial purposes the rules are different. See link below.

Imports and exports (GOV.UK website)

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 £135
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 £135
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 £135
will have to pay import VAT on goods with a value that exceeds £15

Note that on all goods from outside the EU, Customs Duty is waived if the amount of duty calculated is £9 or under.

Customs Duty, Excise Duty and import VAT: introduction (HMRC website)

Gifts sent from outside the EU

If you're sending or receiving a gift from outside the EU:

Excise Duty is payable on any alcohol or tobacco products
Customs Duty is payable if the value of the gift exceeds £135, but will be waived if the amount of duty is £9 or under
import VAT is payable if the value of the gift exceeds £40

To qualify as a gift:

it must have been sent from a private person outside the EU to a private person(s) in the UK.
the Customs Declaration must be completed correctly – see guidance on the customs procedures for goods posted to the UK link below.
it must be for the use of either you or your family.
there must be no commercial or trade element and it must not have been paid for by the recipient either directly or indirectly.
it must be of an occasional nature only - for example for a birthday or anniversary.
if it's perfume or toilet water it must be within the allowances described in the earlier section 'Perfume and toilet water'. If the allowances are exceeded than charges apply on the excess.
Customs procedures for goods posted to the UK (HMRC website)

Gifts ordered over the internet - UK tax and duty still due

Ordering and paying for goods over the internet to be sent to someone other than you, doesn't count as a gift. The recipient will be liable to UK duty and tax.

Buying from abroad on the internet - what to look out for (HMRC website)

Packages with gifts for more than one person

im1If one package contains several gifts for different people, perhaps family members, then each gift can benefit from the Import VAT £40 gift allowance as long as it's individually:

wrapped
addressed
listed on the Customs Declaration

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 commercial importers and tax representatives: EU trade in duty-paid excise goods in Notice 204B.

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.

Goods posted outside the EU: tax payments, queries or refunds (HMRC website)

Banned or restricted goods

There are certain goods that you are not allowed to send or have sent to the UK under any circumstances, and some goods are restricted. This is to protect the UK from crime, pests and diseases.

Banned or restricted goods (HMRC website)

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 Helpline or the Customs, International Trade & Excise enquiries.