i too import from the USA, last week three cases all properly marked with the correct value and contents, 2 attracted a charge no duty but VAT and the handling fee for parcel force, one did not, in this case the government appointed people chose not to charge me for 33% of my goods. that was there choice. i do not have a problem with people not being charged, i do have a problem with people who deliberately avoid paying by marking down the value or contents and then bragging about it. the excuse you pay enough tax is lame, you pay more tax because of people who avoid it, yes your £7.50 you avoided paying isn't going to make a huge difference to the countries economy but several hundred thousand £7.50's are. this sounds all very bitter and it is not meant to be, so to lighten it, do tax inspectors frequent this forum and if so could your admission of tax avoidence in a post be used in court?