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Old 12-10-2006
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jimmy jimmy is offline
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Join Date: Oct 2005
Location: Huddersfield
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Ah, but John:

Duty is charged on the price paid for the goods including any local sales taxes plus postage, packing and insurance costs. However, postage is excluded from the calculation for duty on gifts sent by post except for Express Mail Service (EMS).

from hm customs website
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