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UPS advice

Spike

Spike

pfm Member
Morning all you experts
Sister in law made some face masks and posted them to us via ups from US
They arrived today. She has marked them as a gift and $5 each. She sent 7 so total of $35.
UPS wanted £25 for delivery and duty/vat.
Am I correct that gifts under £39 from US are not subjected to these charges?
Many thanks
 
2.3 What are the limits for customs duty and import VAT?

The limits for customs duty and import VAT are:

  • commercial consignments, that is, goods you have purchased, of £15 or less are free from Customs Duty and import VAT. Note: This does not include alcohol, tobacco products, perfume or toilet waters, these items are excluded from the relief of duty and VAT at import. In addition, commercial consignments sent to the UK from the Channel Islands do not benefit from any relief of import VAT
  • if you’re sent a gift with a value of £39 or less, which complies with the rules shown in paragraph 2.4, it will be free from Customs Duty and import VAT (gifts of alcohol, tobacco, perfumes and toilet waters are subject to the limits shown in paragraph 2.5, while gifts of perfumes and toilet waters are subject to the limits in paragraph 2.6)
  • Customs Duty becomes payable if the value of the goods is over £135
In summary:

Goods Value* Customs Charges applicable
£0.01 to £15 No customs duty
No Import VAT**
£15.01 to £135 No customs duty
Import VAT due
£135.01 and greater Customs duty due,
Import VAT due
*Excludes the following goods: alcohol, tobacco products, perfumes and toilet waters. These items do not benefit from the relief of customs duty or VAT at import, and alcohol and tobacco products will also be liable to Excise Duty.

**Commercial consignments sent to the UK from the Channel Islands do not benefit from relief of import VAT.
 
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