Importing and exporting by post
Receiving items from abroad
Guide
When receiving goods from abroad, recipients may have to pay VAT and duties. The VAT and duties will be applied depending on the type and value of the goods. For gifts over £39 and goods over £135, Royal Mail may collect the VAT and customs duties on behalf of HM Revenue & Customs (HMRC) from the recipient prior to delivery. Letters, postcards and documents are usually exempt.
Read more about customs and receiving items from abroad.
Read more about changes to VAT treatment of overseas goods sold to customers.