Taken from HM revenue & customs site
2.3 What are the limits for customs duty and import VAT?
Commercial consignments of £15 or less are free from customs duty and import VAT. For example, goods purchased over the internet with an intrinsic value not exceeding £15, will not be charged any duty or VAT but this does not include alcohol, tobacco products, perfume or toilet waters. See paragraph 2.6, 2.7 and section 3.
If you are sent a gift with a value of £40 or less, and which complies with the rules shown in paragraph 2.5, it will be free from customs duty and import VAT, but this does not include alcohol, tobacco, perfumes and toilet waters.
Customs duty becomes payable if the value of the goods is over £135 but duty is waived if the amount of duty calculated is less than £9.
In summary:
Goods Value*
Customs Charges applicable
£0.01 to £15
No customs duty
No Import VAT
£15.01 to £135
No customs duty
Import VAT due
£135.01 and greater
Customs duty due, but waived if the amount calculated due is less than £9
Import VAT due
*excludes the following goods: alcohol; tobacco products; perfumes and toilet waters. These items do not benefit from the relief of customs duty or VAT at import, and alcohol and tobacco products will also be liable to excise duty.
There are a number of other circumstances where relief from some or all customs charges may be available. If you think your goods may be eligible for a relief you should contact the Excise and Customs Helpline on Tel 0845 010 9000 for further information.
£14 is below
