Search all content on GOV.UK

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…

Choose how to pay Customs Duty, excise duties and VAT.

• Updated: 19 July 2024

You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.

• Updated: 5 August 2021

Claim relief on import duty and VAT when importing miscellaneous documents and related articles into the UK.

• Updated: 31 December 2020

If you’re importing commercial samples from countries outside the UK, you may be able to claim relief from Customs Duty and VAT.

• Updated: 14 April 2023

Find out about Customs Duty, excise duty and import VAT you may need to pay when you send gifts into the UK.

• Updated: 18 October 2024

You can claim a relief to pay less Customs Duty and VAT if you are moving your business to the UK and carrying on a similar activity.

• Updated: 14 April 2023

How to check the tariff rates that apply to goods you import.

• Updated: 4 April 2023

You’ll need to classify the goods you import with the right commodity code, check they meet the rules of origin, and get proof of their origin.

• Updated: 3 February 2025

Find out about the customs value and using the valuation methods if you’re an importer or clearing agent.

• Updated: 28 October 2024