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Parcels Customs guide

Parcels / Customs rules · United Kingdom

UK customs charges on parcels from abroad

How the £135 threshold works, when VAT is collected at checkout or at import, why Northern Ireland can differ, and which carrier charges are separate.

Personal purchases · Parcels from abroad · Not gifts or excise goods

Last verified: Official sources

At a glance

£ 135

Purchase threshold in Great Britain

For eligible non-excise purchases at or below this value, VAT is normally collected at checkout and Customs Duty relief applies. It is not a VAT-free allowance.

Sources [1] , [2]

Above the threshold

Import VAT and any applicable Customs Duty are generally collected through the delivery company. The duty rate depends on the product and origin. Northern Ireland needs a separate check.

Sources [1] , [4]

Check how the £135 rule applies to your parcel

Describe the item in everyday words or enter its tariff code. The value fields appear after you choose a description.

The suggested code can be wrong. The search and estimate are not a customs declaration, tax document or proof of the amount owed. Ask the carrier, customs broker or customs authority to confirm the code before using it for clearance.

Calculations cover selected bags, printed books, clothing, footwear, laptops, phones, headphones and watches. We ask about tax exceptions where needed. Other goods remain searchable, but do not receive a payment estimate.

What the estimate includes

Included

  • The current £135 low-value Customs Duty relief for eligible Great Britain purchases
  • Published basic duty above £135 when its formula can be calculated
  • Standard import VAT, or zero VAT for qualifying printed reading books

Check separately

  • Northern Ireland origin and at-risk treatment
  • Preferential origin, safeguards and other conditional measures
  • Children’s clothing, other tax concessions, gifts, excise goods and carrier fees

Short answer

For non-excise goods bought from abroad in a consignment worth £135 or less, the seller or online marketplace normally charges UK VAT at the point of sale. Customs Duty is not currently charged on those low-value goods entering Great Britain, but VAT is not generally exempt. Sources [1] , [2]

Above £135, the delivery company normally collects import VAT and any Customs Duty before delivery or collection. Duty depends on the goods and where they came from, while import VAT is calculated on a base that can include the goods, postage, packaging, insurance and duty. Carrier handling charges are separate. Sources [1] , [4]

Bought goods worth £135 or less

VAT normally charged at checkout

For eligible non-excise B2C consignments; current Customs Duty relief still applies in Great Britain.

Sources [1] , [2]
Bought goods over £135

Import VAT + possible Customs Duty

The delivery company generally collects the amount; the duty rate depends on commodity code and origin.

Sources [1] , [4]
Genuine private gift

Import VAT relief up to £39

It must be occasional, private-to-private and unpaid; Customs Duty can apply over £135.

Sources [3]
Alcohol and tobacco

Excise Duty can apply at any value

Do not use the ordinary £135 shortcut for excise goods.

Sources [1] , [3]
Future reform

Low-value duty relief will be removed by October 2028 at the latest

That reform is not the current charging rule and must not be applied early.

Sources [5]

The £135 threshold applies to a consignment, not each item

HMRC defines the low-value amount by the intrinsic value of the whole consignment. Separately stated transport, insurance and identifiable taxes are normally excluded when the seller tests that £135 sales threshold; items sent together are added together. Sources [2]

When import VAT is collected at the border on higher-value goods, its tax base is broader and includes the value of the goods, postage, packaging, insurance and any duty due. Do not reuse the checkout-threshold definition as the final VAT formula. Sources [1]

Great Britain and Northern Ireland need separate answers

Great Britain means England, Scotland and Wales. Northern Ireland has additional rules for goods from outside the UK and EU and for goods considered at risk of entering the EU. GOV.UK now shows that a non-business recipient can face the EU 3-euro item rule on an at-risk low-value consignment. Sources [1]

Check whether the destination is in Great Britain or Northern Ireland before relying on a threshold or estimate. Treating every United Kingdom destination the same can lead to the wrong customs answer.

What the carrier’s bill should separate

Royal Mail, Parcelforce or the courier should provide a bill stating the fees. Ask for the customs calculation and the private service fee separately if the description is unclear. Sources [1]

What to do when a payment or document is requested

  1. Open the official tracking record and identify the company holding or clearing the parcel.
  2. Check the confirmed consignment value, commodity description, dispatch country and origin. Sources [4]
  3. Keep the order invoice and proof showing whether VAT was collected at checkout. Sources [2]
  4. Use the carrier’s official website to verify the bill before entering payment details.
  5. If the charge appears wrong or the goods are returned, follow the official refund route for the delivering channel. Sources [1]

The announced low-value reform is not active yet

The UK government has decided to remove Customs Duty relief for goods at £135 or less and introduce new low-value import arrangements by October 2028 at the latest. Design details remain under development. This announced reform does not add future duty to a parcel imported under the current 2026 rules. Sources [5]

Common questions

Will I pay customs charges on an £86 order sent to Great Britain?

For an eligible non-excise B2C consignment worth £135 or less, the seller should normally charge UK VAT at checkout and current Customs Duty relief applies. Check whether the price included VAT and whether the parcel is actually entering Great Britain; carrier service charges or special-product rules can still matter. Sources [1] , [2]

Is the £135 threshold per item?

No. HMRC applies it to the total intrinsic value of the consignment, adding items sent together. Separately shown transport and insurance are treated differently for this threshold than for the later import-VAT calculation. Sources [2] , [1]

When is a parcel treated as a gift?

A qualifying gift is occasional, bought and sent from one private person to another, unpaid by the UK recipient and declared correctly. A product ordered from a shop is not a customs gift even if it is intended as a birthday present. Sources [3]

Why did the courier add a handling fee?

The courier may charge for presenting the goods to customs, advancing tax or duty, or holding and delivering the parcel. That charge is a carrier service, not the statutory Customs Duty rate. Ask for an itemised bill. Sources [1]

Do the same rules apply in Northern Ireland?

Not in every case. Origin, whether goods came from outside the UK and EU, and whether they are considered at risk of entering the EU can change the duty treatment. Use the Northern Ireland section of the official GOV.UK guide for the specific parcel. Sources [1]

How long will the carrier hold a parcel awaiting payment?

GOV.UK says carriers normally hold a parcel for about three weeks, but the actual deadline is the one in your bill or notice. Treat that document as controlling and contact the carrier promptly rather than relying on a generic countdown. Sources [1]

Official sources

The current rules and the separately labelled reform come from GOV.UK and HM Revenue & Customs.

  1. GOV.UK / HM Revenue & Customs Tax and customs for goods sent from abroad — Tax and duty

    Source checked:

  2. GOV.UK / HM Revenue & Customs VAT and overseas goods sold directly to UK customers

    Source checked:

  3. GOV.UK / HM Revenue & Customs Duties and import VAT on gifts

    Source checked:

  4. GOV.UK Trade Tariff: commodity codes, duty and VAT rates

    Source checked:

  5. HM Treasury and HM Revenue & Customs Reforming the customs treatment of low-value imports — consultation response

    Source checked:

Sources for this calculation

Terms used here

Tariff code

A customs product category. Similar words are only a starting point: material, use and construction can change the right code. A search result is not an official classification.

Customs duty

A government charge on imported goods. The basic catalogue rate can be increased by additional duties or reduced under a qualifying relief.

Import tax

VAT or GST is separate from customs duty. Its base can include delivery and duty. Canada’s HST is a sales tax, not an HS product code.

Customs value

The value used to assess duty. Whether freight and insurance belong in this value depends on the country. Use the invoice and the instructions beside the fields.

What changed

6 September 2026: corrected compound duty handling, product tax checks and search; separated calculated amounts from unpriced charges.

Important

This guide is general information, not legal, tax or customs advice and not a binding calculation. HMRC, Border Force and the party declaring the goods determine the classification, origin, value and final amount. Check the live GOV.UK guidance and your carrier’s itemised notice before paying.