Contrary to a lot of statements, marking it as a gift doesn't avoid customs charges.
For commercial items, the maximum item value before you have to pay VAT is £18. For gifts, it is doubled to £36. So for a £120 car you get stung either way.
If the seller sends it regular mail, the parcelforce handling fee is £8. If they send it ETS the fee is £13.50.
I've never had to pay import duty on anything I've imported, but usually have to pay VAT, particularly on stuff from USA/Canada.
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