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Tax on goods bought from a non-EU country

If you're ordering or sending goods from a non-EU country to the UK, even as a gift, you may have to pay Customs Duty, Excise Duty and import VAT.

Please note that where the guidance below refers to 'purchased goods' it makes no difference if the goods are new or used, for example goods bought on an auction site. And it doesn't matter if you buy them for yourself or to sell on.

Alcohol and tobacco

If you order or send purchased goods of alcohol or tobacco you have to pay:
• Excise Duty
• Customs Duty on goods with a value that exceeds £135
• import VAT

Cigarettes and hand rolling tobacco must bear UK health warnings and fiscal marks and containers of spirits that are larger than 35cl must bear a UK duty stamp.

Perfume and toilet water

If you receive goods of perfume or toilet water as a gift from a country outside the EU then you:
• don't have to pay Excise Duty
• don't have to pay Customs Duty
• only pay import VAT if you're ordering or sending more than 50g of perfume or 0.25l of toilet water

If you order perfume or toilet water (as an example) over the internet from a country outside the EU then you:
• don't have to pay Excise Duty
• don't have to pay Customs Duty unless the value of the goods exceeds £135
• will have to pay import VAT on the full value of the goods

All other goods

If you order or send purchased goods other than alcohol, tobacco, perfume and toilet water from a country outside the EU then you:
• don't have to pay Excise Duty
• may have to pay Customs Duty on goods with a value that exceeds £135
• will have to pay import VAT on goods with a value that exceeds £15

Note that on all goods from outside the EU, Customs Duty is waived if the amount of duty calculated is £9 or under.