When goods are posted from outside the EC, duty and VAT are payable unless the value of the goods is £18 or less. There are separate allowances for tobacco products, alcohol, perfumes and toilet waters ('excise goods'). The rates of duty and VAT are determined by reference to The Integrated Tariff, just like any other imported goods. Certain goods may also be prohibited.
If gifts are imported by post from outside the EC, duty and VAT not payable if the value of the goods is £36 or less. However, there are separate allowances for excise goods.
Goods posted from the EC are normally admitted free of charge, but there are special regulations for excise goods. Certain goods may also be prohibited.
Further information is contained in Notice 143.