Anything posted or couriered to you goes through customs to check it isn’t banned or restricted and you pay the right tax and ‘duty’ (customs charges) on it.
This includes anything new or used that you:
- buy online
- buy abroad and send back to the UK
- receive as a gift
You must also check that the sender:
- pays Excise Duty on any alcohol or tobacco sent from the EU
- declares goods correctly if they’re sent from outside the EU
Your goods may be seized if you don’t follow the rules. You may also be fined or prosecuted.