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HMRC internal manual

Guidance on the Audit of Customs Values

Additions for freight and insurance costs: postal charges

For goods sent by post all postal charges levied up to the place of destination are to be included in the customs value.

However, any supplementary postal charges levied in the country of importation are not to be included (Article 165.1 of the CCIP refers).

For consignments of a non-commercial nature (goods sent by post from one private person to another for example gifts) postal charges are not to be included in the customs value (Article 165.2 of the CCIP refers).