Re: Поръчка от САЩ на адрес в ЮК
2.3 What are the limits for customs duty and import VAT?
Commercial consignments of £18 or less are free from customs duty and import VAT (please note: With effect from 1 November 2011 the £18 threshold will be reduced to £15 - see 2.4 below). For example, goods purchased over the internet with an intrinsic value not exceeding £18, will not be charged any duty or VAT but this does not include alcohol, tobacco products, perfume or toilet waters. See paragraph 2.6, 2.7 and section 3.
If you are sent a gift with a value of £40 or less, and which complies with the rules shown in paragraph 2.5, it will be free from customs duty and import VAT, but this does not include alcohol, tobacco, perfumes and toilet waters.
Customs duty becomes payable if the value of the goods is over £135 but duty is waived if the amount of duty calculated is less than £9.
There are a number of other circumstances where relief from some or all customs charges may be available. If you think your goods may be eligible for a relief you should contact the Excise and Customs Helpline on Tel 0845 010 9000 for further information.
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2.4 Goods imported on or after 1 November 2011
With effect from 1 November 2011, the threshold over which commercially imported goods are subject to import VAT will reduce from £18 to £15. However please note this change does not affect any other Customs thresholds or reliefs.
This means that from 1 November 2011, commercial consignments of £15 or less, excluding alcohol, tobacco products, perfume or toilet waters, will be free from customs duty and import VAT.
Commercial consignments with a value exceeding £15 imported on or after 1 November 2011 will be liable to import VAT.
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2.5 Gifts
Goods sent as a gift that are over £40 in value are liable to import VAT. Customs duty also becomes payable if the value of the goods is over £135 but is waived if the amount of duty calculated is less than £9.
To qualify as a gift:
the customs declaration must be completed correctly
the gift must be sent from a private person outside the EU to a private person(s) in this country
there is no commercial or trade element and the gift has not been paid for either directly or indirectly
the gift is of an occasional nature only, for example, for a birthday or anniversary
Note: if you purchase goods from outside the EU to give as a gift to a relative or friend, whether or not addressed to that person, is treated as a ‘commercial consignment’ for which the import VAT relief threshold is £18 (paragraph 2.3 refers, but please note that with effect from 1 November 2011 the £18 threshold will be reduced to £15).
Айде ще почерпиш следващия път.
😉
Линк:
http://customs.hmrc.gov.uk/channels...HMCE_CL_000014&propertyType=document#P17_1572