Change to the duty limit, but NOT the VAT limit
When goods are imported into the UK from outside the EC there will be no customs duty or import VAT due if the value is £18 or less. However, from 1 December 2008 the duty threshold increased to £105.
We can confirm that the VAT limit is still £18. This means there is an additional cost (VAT) when goods up to a value of £105 are imported.
Any excise duties (if applicable) remain unchanged in line with the import VAT threshold.