Buying old things from abroad has one useful rule and a few traps. Here is how they work.
GOV.UK's guidance on goods sent from abroad does not set a separate rule for second-hand goods. The usual rules apply. Duty and VAT are worked out on the price paid for the goods plus postage, packaging and insurance. Non-excise goods worth £135 or less carry no customs duty. Above £135, duty at the rate for the item applies and import VAT is collected before delivery.
HMRC applies a much lower effective rate of import VAT to works of art, collectors' items and antiques. The effective rate is 5%, instead of 20%. The VAT value is set at 25% of the total, and the 20% rate is then applied to that.
Items such as engineering plans, theatrical scenery and jewellery are excluded from the works of art category. Definitions follow the tariff headings, so check your item against HMRC's guidance on valuing goods for import VAT.
A 1980s jacket or a 1990s games console is vintage, not an antique. Under the rule, an antique has to be 100 years old or more. A vintage item pays import VAT at the normal 20% rate, plus duty if it is over £135.
Keep the invoice or receipt, and the payment record. HMRC may ask you to complete a valuation declaration, and the value you declare has to match what you actually paid or what the goods are worth. Do not undervalue to stay under £135. Undervaluing a parcel can lead to a larger bill, delay, or seizure.
Products made from endangered species are banned or need a permit, and this can matter for some antiques and collectables. Offensive weapons, firearms and ammunition are restricted or banned. Check the rules on restricted goods before you buy.
You buy an oil painting for £2,000 and pay £100 for shipping and insurance. The customs value is £2,100. Under the art rule, the VAT value is 25% of that, £525. Import VAT at 20% on £525 is £105, an effective 5% of the customs value. Duty is extra if it applies to the item. For comparison, a vintage lamp worth £2,100 pays 20% VAT on the value plus any duty, about £420 before duty.
A change coming: the UK Government has confirmed that the £135 customs duty relief will end by October 2028 (announced 23 June 2026). Nothing changes yet, and this page reflects today's rules. See the government's reforming customs rules for low value imports page.
Related guides: How to find the duty rate · Buying from the USA · Marketplace sellers · Parcel held at customs
Yes, the normal rules apply. Charges are worked out on the price paid plus postage, packaging and insurance. Non-excise goods worth £135 or less carry no customs duty. Above £135, duty and import VAT are collected before delivery.
HMRC applies an effective 5% rate of import VAT to works of art, collectors' items and antiques. The VAT value is set at 25% of the total and the 20% rate is applied to that. Antiques must be 100 years old or more. Vintage items pay the normal rate.
No. The value has to be what you paid or what the goods are really worth. Keep the invoice and payment record. Undervaluing a parcel can lead to a bigger bill, delay or seizure.