When will I have to pay Customs duty and import VAT on goods purchased on the Internet from outside the European Union (EU)?
Import VAT is payable on all internet shopping bought from outside the EU where the value is above €22 (£18). Customs duty is payable on imported goods with a value of €150 (£120), although payment is waived if the amount of duty is less than €10 (£7). These limits do not apply to alcohol and tobacco goods where both excise duty and import VAT may be charged. Different rules apply to goods sent as a gift, see also Q4 below.