Importing and exporting by post

The limits for Customs Duty and Import VAT are detailed below along with any changes that apply now that the UK has left the EU.

For imports of goods from outside the UK in consignments not exceeding £135 in value (which aligns with the threshold for customs duty liability), the point at which VAT is collected has been moved from the point of importation to the point of sale. This will mean that UK supply VAT, rather than import VAT, will be due on these consignments.

The £135 limit applies to the value of a total consignment that is imported, not the separate value of individual items that are in a consignment.

This does not include alcohol, tobacco products, perfume or toilet waters, these items are excluded from the relief of customs duty and VAT. Charges at import will be payable.

Low value consignment relief (LVCR), which is an import VAT exemption for goods valued at £15 or less, has been removed in:

• Great Britain for goods imported from outside the UK

• Northern Ireland for goods ordered remotely that are imported from outside the UK and EU Consignments of goods with a value of £135 or less that are outside:

• the UK and sold directly to customers (not through an online marketplace) in Great Britain (England, Scotland and Wales) will have UK supply VAT charged at the point of sale
• the UK and EU and sold directly to customers (not through an online marketplace) in Northern Ireland will have import VAT charged
• if you’re sent a gift with a value of £39 or less, which complies with the rules, it will be free from Customs Duty and Import VAT (gifts of alcohol and tobacco are subject to limits and gifts of perfumes and toilet waters are subject to different limits)
• Customs Duty becomes payable if the value of the goods is over £135

In summary:

Goods value	Customs charges applicable
£0.00 to £135	No Customs Duty No Import VAT
£135.01 and greater	Customs Duty due, Import VAT due

Excluding the following: alcohol, tobacco products, perfumes and toilet waters. These items do not benefit from the relief of Customs Duty or VAT at import, and alcohol and tobacco products will also be liable to Excise Duty.

There are several other circumstances where relief from some or all customs charges may be available. If you think your goods may be eligible for a relief, you can contact Imports and exports: general enquiries.

Gifts

The Gift allowance is £39 in value, gifts above this amount are liable to Import VAT. Customs Duty also becomes payable if the value of the goods is over £135.

To qualify as a gift:

• the customs declaration must be completed correctly
• the gift must be sent from a private person outside the UK to a private person(s) in the UK
• there is no commercial or trade element and the gift has not been paid for either directly or indirectly by anyone in the UK
• the gift is of an occasional nature only, for example, for a birthday or anniversary

If you purchase something from outside of the UK to give as a gift to a relative or friend, whether or not it is addressed to that person, it will be treated as a ‘commercial consignment’, for which the Import VAT relief threshold applies.

Gifts of alcohol and tobacco products

Gifts of alcohol and tobacco products, with a value not exceeding £39, qualify for relief from import duties and Import VAT, subject to the following limits against each of the goods described below:

Tobacco products	Quantity
cigarettes	50
or
cigarillos (cigars with a maximum weight each of 3 grammes)	25
or
cigars	10
or
smoking tobacco	50 grammes

Alcohol and alcoholic beverages
distilled beverages and spirits of an alcoholic strength exceeding 22% by volume, undenatured ethyl alcohol of 80% by volume and over	1 litre
or
distilled beverages and spirits, and aperitifs with a wine or alcohol base, tafia, saké or similar beverages of an alcoholic strength of 22% by volume or less, sparkling wines and fortified wines	1 litre
or
still wines	2 litres

If gifts of alcohol and tobacco are sent in excess of the quantities shown in the above table, relief from Import Duty will only apply up to the limits shown above, and the consignment will not benefit from any relief of Import VAT.

Relief to the limits in the table above only apply to gifts and do not apply to commercial consignments.

In addition, Excise Duty is payable on all alcohol and tobacco products, even if they are a gift.

Undenatured ethyl alcohol and alcoholic beverages containing more than 24% alcohol by volume (abv) are prohibited in international mail. If you’re in doubt, you can check with the Royal Mail Group before sending.

Gifts of perfumes and toilet waters

Customs Duty and Excise Duty are not chargeable on gifts of perfumes and toilet waters. However, Import VAT is chargeable if the allowances detailed below are exceeded, or the goods’ value exceeds £39.

Item	Quantity
Perfumes	50 grammes of perfume
Toilet waters	0.25 litres of toilet water

Relief to the limits in the table above only apply to gifts and do not apply to commercial consignments.

Perfumes with a flashpoint of less than 60°C is prohibited in international mail. If you’re in doubt, you can check with the Royal Mail Group before sending.

Multi-gift packages

Multi-gift packages containing more than one gift and clearly intended for several people, the £39 VAT relief applies to each individual person, provided the goods are:

• individually wrapped
• specifically addressed to them
• declared separately on the customs declaration
• within the allowances specified
• marked with the price for each individual item on the declaration

If more than one individual package is addressed to a particular person, the value of the goods will be added together. If the total value then exceeds £39, Import VAT will be charged. If the value exceeds £135, Customs Duty may also be due.

If a package contains several different types of goods intended for more than one person, these should be separately described and given a value on the customs declaration. For Import VAT, only as many items that add up to the value of the Import VAT threshold of £39 will be granted relief. For example, if a package contains 5 items each with a value of £8, 4 of the 5 items will be entitled to relief (4 × £8 = £32). Charges will be payable on the fifth item.

When one item is sent to 2 people and its value exceeds £39, it’s not possible to aggregate each person’s gift relief. The value of an individual item itself cannot be divided - for example, one item with a value of £50 sent to 2 individuals cannot benefit from the gift relief.

Goods sent as gifts	Relief given
One item valued at £39 or below	Free of Customs Duty and Import VAT.
One item valued at £39.01	Import VAT is chargeable on the full value.
Five of the same items valued at £8 each	Four items are relieved of Import VAT leaving Import VAT chargeable on the remaining one item.
Five different items valued at £120 each	Import VAT is chargeable on the full value.
One item valued at £300	Customs Duty is charged. Import VAT is chargeable on the full value.

Find out about Import VAT and Customs Duty when you send gifts into the UK.