- Tax on goods ordered from or bought abroad
- Buying from abroad on the Internet - what to look out for
- Sending personal goods back to the UK from abroad
- Customs procedures for goods posted to the UK
- Goods posted from outside the EU: tax payments, queries or refunds
Goods posted from outside the EU: tax payments, queries or refunds
If you're sending or receiving goods by post for your personal use from outside the European Union (EU), you'll have to pay any tax and/or duty once the goods arrive in the UK. Normally Royal Mail/Parcelforce will pay what's due on your behalf and may charge a handling fee which you must pay before your parcel can be delivered.
On this page:
- Paying tax and/duty when goods have arrived in the UK
- Questions about the tax/duty you've been charged?
- What to do if you return the goods after you've paid tax and/or duty
- Getting more help and advice
- More useful links
Paying tax and/or duty when goods have arrived in the UK
For any type of purchased goods posted to the UK from outside the EU, import taxes and/or duty are payable by the receiver before delivery once the goods have arrived in the UK. The amount due is worked out based on the information shown on the Customs Declaration fixed to the package. Or if the value of the goods is over £2,000, the recipient will be sent a form C88 ‘Single Administrative Document’ to complete and return to the postal depot before the package can be delivered.
Find out more about different types of Customs Declarations
Check which countries are in the EU
Royal Mail/Parcelforce handling fees
If duty and/or tax is payable, Royal Mail/Parcelforce will pay this to HM Revenue & Customs (HMRC) on your behalf, and charge a handling fee to cover:
- operating the postal customs depot
- handling the package for customs examination
- opening, repacking and resealing the package if required
- paying the charges to HMRC on your behalf
Note that if there is no duty and/or tax to pay, you won’t be charged a handling fee.
They’ll write to you letting you know how much you need to pay, and the available payment methods. The customs charges and handling fee are itemised separately on the charge label.
If you have any queries about the handling fee you should raise these directly with Royal Mail/Parcelforce - these charges are entirely separate from any tax and/or duty charges, and the UK Border Agency (UKBA) and HMRC have no control on the charges it makes.
If you have any queries about the customs charges you should contact the UKBA - see next section.
Once payment has been received, you’ll be able to request delivery of your package, or pick it up from your local delivery office.
Questions about the tax/duty you’ve been charged?
If you've got any questions about the tax and/or duty you’ve been charged, you can contact the the UKBA office at the postal depot that dealt with it. You'll find their contact details on the charge label attached to your package. If writing you should include as much detail as you can and should send:
- the charge label
- the Customs Declaration
- the part of the wrapper with your address on it
If your claim is about an overcharge of tax because the declared value of the goods was incorrect, you will need to supply evidence - for example an invoice or receipt - to support your claim. UKBA will then make a decision about the charge.
If you don't agree with the decision
You can ask the UKBA office at the postal depot that dealt with your package to review their decision. To request a review or appeal against the decision, see section 3.8 of Notice 143 ‘A guide for international post users’.
Go to section 3.8 of Notice 143 ‘A guide for international post users’
What to do if you return the goods after you've paid tax and/or duty
If you return goods to the sender after you've paid duty and/or tax you can ask the UKBA for a refund. You'll need to claim in writing within three months. Write to the address on your charge label and enclose:
- the original charge label
- the Customs Declaration and the part of the packaging showing your address
- a certificate of posting to prove you've sent the goods back
If you can't provide all these, UKBA may reject your claim.
Getting more help and advice
If you need more information about paying tax or duty on goods sent from abroad, you can contact the VAT, Customs and Excise Helpline on Tel 0845 010 9000. Lines are open from 8.00 am to 8.00 pm, Monday to Friday except bank holidays.
More contact details for the VAT, Customs and Excise Helpline
More useful links
Customs Duty, Excise Duty and Import VAT - find out more
Tax on goods ordered from or bought abroad
Buying from abroad on the Internet - what to look out for
Sending personal goods back to the UK from abroad
