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Find out about the different types of delivery costs, and which ones you must include or exclude in the customs value if you’re an importer or clearing agent.

• Updated: 3 November 2022

Find out how to apply VAT to charges for postage, delivery services and how to treat direct marketing services involving distribution of printed matter.

• Updated: 30 September 2022

VAT, duty and customs declarations for goods received by post or courier - paying, collecting your goods, getting a refund and documents.

• Overview

  Anything posted or couriered to you from another country goes through…

• Tax and duty

  You’ll be contacted by Royal Mail, Parcelforce or the courier company if…

• Documents

  Check that goods sent to you from outside the UK (or outside the UK and…

• Gifts

  To qualify as gifts, goods must be: described as gifts on the customs…

Find out which postage stamps are free of VAT and when VAT must be applied to stamps, stamped stationery and other philatelic supplies.

• Updated: 21 September 2022

• Updated: 1 January 2006

• Updated: 1 January 2006

Find out the general rules for the Point of Sale Retail Scheme, how the scheme works, records you must keep and how to work out your VAT.

• Updated: 31 December 2020

Find out about the Direct Calculation VAT Retail Schemes 1 and 2, how they work and what records you must keep.

• Updated: 31 December 2020

Find out the general rules for the Apportionment Retail Schemes (1 and 2), how the scheme works, records you must keep and how to work out your VAT.

• Updated: 31 December 2020

This sets out best practice principles to ensure retailers' delivery services meet the needs of customers who live in remote communities.

• Updated: 31 July 2014