Anything imported into the UK from anywhere outside the EU should incur customs duty and VAT. In reality stuff from the US gets stuck in customs and stuff from Japan or Hong Kong usually avoids customs fees. if it's delivered by the post office.
If you are lucky it will sail through customs, if you are unlucky and it gets stopped you will have to pay duty/vat/duty processing fee. This can be as much as £25-35 for a Hotshot kit depending on the fees charged by whoever delivers the kit in the UK. If it gets delivered by Parcelfarce they will charge you £13.50 for 'processing' your customs charges - not bad for sending you a letter
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