VAT and customs charges on shopping delivered to the UK
Katerina Galkina · EN · 07/10/2026
Читать на русскомEstablish where the order is dispatched
A website displaying pounds may send goods from another country. Before paying, identify the dispatch country, the seller's legal name and who is responsible for import charges. Request a total including delivery and ask whether taxes and customs clearance are included. Save the order page: “free delivery” alone does not explain customs costs.
Understand the separate charges
For deliveries to England, Scotland and Wales, GOV.UK distinguishes VAT from Customs Duty ↗. On ordinary purchases of non-excise goods worth £135 or less in total, the seller normally collects VAT at checkout. Above £135, the delivery company normally collects it. Customs Duty on non-excise goods becomes relevant above £135; the rate depends on the product and origin. There is no single percentage covering every purchase.
Northern Ireland has separate rules, including for goods considered at risk of entering the EU. Alcohol, tobacco and other excise goods cannot be assessed using the ordinary thresholds. Read the relevant part of the guidance before ordering them.
Check the bill before paying
Request a breakdown showing goods, shipping, insurance, VAT, duty and the carrier's own handling charge. When the carrier collects VAT, its calculation can include postage, packaging, insurance and duty. Multiplying the product price by the standard VAT rate may therefore give the wrong total.
Compare the bill with your order confirmation and evidence of any VAT already collected by the seller. Open the notification through the carrier's official website or app using the tracking number. Check the storage deadline: leaving a charge unpaid may result in the parcel being returned, rather than delivered without charge.
Challenge an error or claim after a return
Keep the customs bill, payment confirmation, invoice and evidence that the goods were returned. GOV.UK identifies form BOR 286 for Royal Mail and Parcelforce deliveries and C285 for other carriers. A tax refund is separate from a carrier's commercial clearance fee, whose refund terms you must check with that company. If the seller promised a price including all charges, make a separate complaint using the saved purchase terms.