Incorrect Jimmy
The duty/vat is based on the value of the goods only, excluding postage. This is why it is important to specify to the sender that they declare the value of goods
EXcluding any shipping and handling fees.
For goods moving within the EU, import duties and taxes do not usually apply. However, for goods imported from non-EU countries, Customs charges do apply, these may include import duty, excise duty and import VAT. Goods with a value exceeding £18 (for commercial items including internet/mail order purchases), or £36 in the case of gifts between private individuals, are generally subject to Customs charges. Normally charges are calculated upon the declared value.
We (Parcelfarce)
have two levels of clearance fee for import parcels. There is a charge of £13.50 for express parcels imported through the EMS (i.e. International Datapost equivalent) and GLS (i.e. Euro 48 equivalent) networks and also for high value standard parcels (valued at over €1000). For all other import parcels, an £8 charge will apply.
These clearance charges are only applied if a duty or tax is payable on the parcel.
Most toy/models etc will only attract vat @17.5% and no excise duty. This is of course plus the dreaded "Handling" fee.