Shipping to the UK: customs, VAT and gifts
Parcels between the EU and Great Britain go through customs. On goods you bought, the recipient usually pays UK import VAT whatever the value, plus duty above £135 and the carrier's fee. The rules for gifts, Northern Ireland and parcels from our UK warehouse to the EU.
Since 1 January 2021 the UK has been outside the EU customs union and VAT area, so every parcel between the EU and Great Britain (England, Scotland and Wales) goes through customs. A parcel we send to Great Britain, for example from our Czech or German warehouse, is an import into the UK. For parcels from our UK warehouse to the EU, see Importing into the EU: a guide. Any VAT, duty and fees are normally paid by the recipient, to the carrier before delivery.
What this means for your parcels
- Every parcel needs a customs declaration. We prepare the customs invoice from the content description you fill in for the package. Describe each item specifically and truthfully. Vague words such as "gift", "clothes" or "tools" aren't enough. See How to declare package contents.
- Charges are not included in our prices. By default we ship duty unpaid: the recipient pays any VAT, duty and the carrier's handling fee. To prepay them instead, ask us for a quote with prepaid duties and taxes (DDP) before you request dispatch. See Prepaid duties and taxes (DDP).
- No food to the UK from our Czech and German warehouses, not even retail-packed food. See Prohibited and restricted items.
- Commercial goods: if you send goods for business, attach your own commercial invoice. You still fill in the content description, and it must match your invoice. See How to attach own invoice to a package.
Shipping to Great Britain: what you pay
UK customs works out the charges from the customs invoice. These are the main rules. They change, so check the current rules on gov.uk before you ship.
| What is in the parcel | UK VAT | Customs duty |
|---|---|---|
| Goods you bought, worth £135 or less in total | Usually paid on delivery | None |
| Goods worth more than £135 in total | Paid on delivery | Paid on delivery, depending on the goods and where they were made |
| A gift from a private person, worth £39 or less | None | None |
| A gift from a private person, worth more than £39 up to £135 | Paid on delivery | None |
| Alcohol, tobacco or vaping products, any value | Paid on delivery | Paid on delivery, plus excise duty |
- VAT at any value: the UK charges VAT at checkout only when a seller ships goods to a buyer in the UK. You had your goods delivered to our warehouse outside the UK, and we only carry the parcel on to you; we don't sell the goods. So no UK VAT was paid when you bought them, and the carrier usually collects UK import VAT before delivery, even on a parcel worth £135 or less. The carrier and UK customs decide what is charged.
- VAT rate: 20% for most goods (less for some, such as children's clothes), calculated on the goods plus postage, packaging, insurance and any duty.
- Duty: none on goods worth £135 or less, except alcohol, tobacco and vaping products. The limit is for the whole parcel: a consolidated parcel worth more than £135 can be charged duty on all of it. Above £135, the duty rate depends on the goods and where they were made; see the UK Trade Tariff.
- Goods made in the EU can be free of UK duty under the EU–UK trade agreement if their EU origin is declared. For a parcel worth less than £1,000, no further proof of origin is needed. Goods made elsewhere, for example in China, pay duty as usual, even when they come from an EU warehouse. VAT is due either way.
Gifts
A gift counts only when one private person sends it to another for an occasion such as a birthday, and nobody in the UK paid for it. Goods you bought from a seller abroad are not a gift, even if you bought them for someone else and they are addressed to that person.
Paying the charges
- The carrier (Royal Mail, Parcelforce or a courier) pays the charges to customs for you and sends you a bill that includes its handling fee: for example £8 at Royal Mail, or £11 or 2.5% of the charges, whichever is more, at DHL Express. It delivers after you pay. Carriers usually hold the parcel for about 3 weeks; if you don't pay in time, it goes back to the sender.
- If you think you were charged too much, pay first so the parcel isn't returned, then ask for a refund with form BOR 286 (Royal Mail or Parcelforce) or form C285 (other carriers).
Northern Ireland
Different rules apply to Northern Ireland: goods sent there from the EU, for example from our Czech or German warehouse, pay no UK import VAT or customs duty.
Declare the country of origin
In the content description, every item is declared as made in China unless you say otherwise. To give another country of origin, add its two-letter code in square brackets to the item description, for example "leather boots [IT]", "cotton t-shirt [DE]" or "wool sweater [UK]". Without it, goods made in the EU or the UK are declared as made in China and can't get the zero duty under the trade agreement. For parcels to Great Britain, this matters when the parcel is worth more than £135.
EORI and VAT numbers
Private customers usually don't need a UK EORI number for goods for their own use; a business may need one. Add your UK VAT or EORI number to your account and we print it on the customs invoice. See What is an EORI number?