The current UK regulations make it clear: goods imported from abroad with a value of £135 or less are exempt from customs duty, provided they are not excise items like alcohol, tobacco, or perfume
However, import VAT still applies to all goods, regardless of value, and is typically charged at the point of sale by the seller
Specifically:
No customs duty for items worth £135 or less, excluding restricted items.
Import VAT (usually 20%) must be collected by the seller at checkout—even for low-value goods
For shipments above £135, both customs duty and VAT become payable upon import
In rare "gift" cases—sent between individuals for personal occasions—different thresholds may apply, such as VAT exemption under £39, but these generally do not apply to commercial shipments
.Issues with HMRC / Customs
If your order runs into a "Customs Delay" due to classification or valuation issues, your shipment may be held by HM Revenue & Customs (HMRC). Release typically requires:
Customs declaration
Payment of applicable VAT or duty
Courier administrative fees, which vary by carrier (e.g., Royal Mail, DHL)
How We Can Help
Most of our products are well below the £135 threshold, so they usually pass through without customs duty—and VAT is handled upfront by us to avoid surprises.