Most small parcels arrive with nothing more to pay. Alcohol, tobacco and vapes are the exception.
For most goods, an order worth £135 or less carries no customs duty and arrives with the VAT already paid at checkout. Alcohol, tobacco, pre-filled vapes and vaping liquid are excise goods, and the rule is different. Excise Duty is charged on them whatever the value. It makes no difference whether you buy them or they are sent as a gift.
Royal Mail, Parcelforce or the courier contacts you with the bill and collects it before delivery.
These are example rates from GOV.UK. They change, so check the current page.
| Product | Example rate |
|---|---|
| Spirits above 22% ABV | £32.79 per litre of pure alcohol |
| Cigarettes | 16.5% of retail price plus £7.88 per pack of 20 |
| Vaping liquid | £2.20 per 10ml bottle |
A 70cl bottle of 40% spirit holds 0.28 litres of pure alcohol. At £32.79 per litre, the alcohol duty alone is about £9.18. Customs Duty and VAT come on top, and VAT is worked out on the value plus the duty. The total is well above the price on the checkout page, even for a bottle that costs much less than £135.
Goods may be seized if you do not follow the rules, and you can be fined or prosecuted. Cigarettes or tobacco without UK health warnings or fiscal marks, and vapes or vape liquids without the right duty stamps, can also be seized. Customs can destroy or sell what it seizes, unless you ask for your things back or challenge the seizure. If you simply do not pay a carrier's bill, the parcel is normally held for about 3 weeks and then returned to the sender.
Ask the seller whether they ship to the UK and how they handle UK duty. Do not assume that a price shown at checkout is the full cost. This page does not cover medicines or food supplements, which have their own rules. Check GOV.UK before ordering those.
Bringing alcohol in your luggage is different. See bringing goods into the UK in your luggage for the allowances.
Related guides: Bringing goods in your luggage · Parcel held at customs · Courier fees compared · Marketplace sellers
Yes. Excise Duty is charged on alcohol, tobacco, pre-filled vapes and vaping liquid at any value. Customs Duty also applies at any value on excise goods, and you pay VAT to the delivery company even if the seller charged some. A handling fee is added on top.
Royal Mail, Parcelforce or the courier contacts you with an itemised bill and collects it before delivery. If you do not pay, the parcel is normally held for about 3 weeks and then returned to the sender.
It may be seized, and you may be fined or prosecuted. Tobacco without UK health warnings or fiscal marks, and vapes without the right duty stamps, can be seized. Customs can destroy or sell seized goods unless you ask for them back or challenge the seizure.