It's why I said, not to receive stuff as a gift. I had better inform Jan about these rules. Ron
Limits for Customs Duty and Import VAT
The limits for Customs Duty and Import VAT are:
• commercial consignments (goods you’ve purchased) of £135 or less are free from Customs Duty and not subject to Import VAT - this does not include alcohol, tobacco products, perfume or toilet waters as these items are excluded from the relief of Customs Duty and VAT at import is payable
• 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 section 2.4, it will be free from Customs Duty and Import VAT (gifts of alcohol and tobacco are subject to the limits shown in section 2.5 and gifts of perfumes and toilet waters are subject to the limits in section 2.6)
• Customs Duty becomes payable if the value of the goods is over £135
