UK VAT and customs: checks before shipping

A plain-English starting point for VAT, duty and goods sent from abroad.

VAT and Customs Duty are different charges. A parcel being below £135 does not automatically make it tax-free, and rules differ according to how goods are sold and whether the destination is Great Britain or Northern Ireland.

Check the current GOV.UK guidance for goods sent from abroad before shipping. Use accurate goods descriptions and values; this site does not recommend undervaluation, fake gifts or a supposedly “safe” declaration amount.

Reviewed 7 September 2026. General information only; external terms can change.