You will not have to pay anything to the delivery company to receive goods worth less than £135 unless they’re gifts over £39 or excise goods (for example, alcohol and tobacco).
VAT
VAT is charged on all goods (except for gifts worth £39 or less) sent from:
- outside the UK to Great Britain
- outside the UK and the EU to Northern Ireland
VAT is not charged on goods that are gifts worth £39 or less.
You pay VAT when you buy the goods or to the delivery company before you receive them. If you have to pay VAT to the delivery company, it’s charged on the total package value, including:
- the value of the goods
- postage, packaging and insurance
- any duty you owe
VAT is charged at the VAT rate that applies to your goods.
Goods worth £135 or less in total
If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.
You will need to pay VAT to the delivery company if the goods are:
- gifts sent to you by someone else and worth more than £39
- excise goods
Goods worth more than £135 in total
You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.
Customs Duty
You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:
- excise goods
- worth more than £135
https://www.gov.uk/goods-sent-from-abroad/tax-and-duty