Tax and duties on goods sent from abroad
16/06/2022

There are special rules to ensure that goods sent from abroad are taxed appropriately and thus not disadvantage UK businesses supplying goods in the UK, for example, by having to compete with VAT free imports. This includes goods that are new or used and bought online, bought abroad and shipped to the UK and goods received as gifts.

This means that to receive your goods you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

  • Great Britain (England, Wales and Scotland) from outside the UK
  • Northern Ireland from countries outside the UK and the European Union (EU)

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

  • outside the UK to Great Britain
  • outside the UK and the EU to Northern Ireland

Online marketplaces that are involved in facilitating the sale of goods are usually responsible for collecting and accounting for the VAT. If the VAT has not been collected, then you will have to pay VAT to the delivery company either before the goods are delivered or when you collect them. If you have to pay VAT to the delivery company, it is charged on the total package value which includes the value of the goods, postage, packing, insurance and any duty owed.

As a general rule, there is no Customs Duty payable on non-excise goods worth £135 or less. There are various rates payable above this level and on excise goods of any value.


About us  

Celerica are a firm of accountants and registered auditors (regulated by the Association of Chartered Certified Accountants).

Our team and associates have worked not only as accountants within the profession but also as Finance Director’s for businesses allowing us to use our wide experience to make a positive impact on your business.

The business was established in 2006 but its roots and relationship of the partners goes back to 1988.  Our client base extends across the UK and many different business sectors.  Though our office is in Leicester we take the ‘we will come to you’ approach and are always happy to travel to see you, wherever you are.

Contact us

First Floor
The Old Chapel
9 Kempson Road 
Leicester
LE2 8AN


0116 2838038
contact@celerica.co.uk

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