What are customs charges?
When an item is received into the UK, either from the EU or Rest of World, it is automatically inspected by Border Force on behalf of HMRC. Border Force are the customs authority team who operate inside our International hub, and they examine postal packages arriving in the UK for prohibited or restricted goods. They also check the customs declaration to determine if customs duty, excise duty and import VAT is chargeable.
If customs duty, excise duty and or import VAT is chargeable we will pay any charges on your behalf directly to HMRC. Depending on arrangements with the original sender of the goods, there are two ways in which we will recover these costs:
Delivered Duty Unpaid (DDU)
This is where you as the recipient is liable for paying the relevant import duty, excise duty and VAT, (as determined by HMRC), together with our Customs clearance fee.
We will send you a letter to confirm how to make your payment in order the goods may be delivered (i.e. Delivered Duty Unpaid’). The letter will include a 17-digit reference number which you can use to make the payment. We will deliver your parcel once the charges have been paid. See how to pay a customs charge for more information.
Delivered Duty Paid (DDP)
For certain European services we offer a DDP service, where the original sender (in the EU) will be invoiced to pay the relevant import duty, excise duty and VAT, (as determined by HMRC), together with our Customs clearance fee.
Most goods posted to you from abroad from are liable to any or all of the following taxes: customs duty, excise duty, import VAT. All such items will be assessed by Border Force and may incur customs charges. These must be paid whether:
- You purchase the goods or receive them as a gift
- The goods are new or used (including antiques)
- The goods are for your private use or for re-sale
Any packages marked gift over the value of £39 sterling are subject to import VAT at 20% on the value of the declared item only.
Goods valued between £0 and £135 must have the VAT paid directly to the UK authorities, as if the seller is located in the UK themselves. Ensure you follow the latest government guidance.
Goods valued over £135, or excise goods of any value, attract VAT & duties. These can be charged at the border and would also attract a customs clearance fee handling fee.
It is the values on the CN22 or CN23 as completed by the sender that UK Border Force will use to assess any charges. Staff on the Customs Helpline or Border Force DO NOT have the ability to amend a declaration. If the sender has used an incorrect or over-declared the value the recipient will need to pay the charge directly to Parcelforce and then reclaim from Border Force using the BOR286 form.