Tax and customs for goods sent from Germany to the UK
Tax and duty
You’ll be contacted by Royal Mail, Parcelforce or the courier company if you need to pay any VAT, duty or delivery charges (‘handling fees’) to receive your goods.
They’ll send you a bill stating exactly which fees you need to pay.
They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.
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
If you’re charged Customs Duty, you’ll need to pay it on both:
- the price paid for the goods
- postage, packaging and insurance
Type and value of goods | Customs Duty |
---|---|
Non-excise goods worth £135 or less | No charge |
Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline |
Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline |
The tax rate for epoxy resin in the UK is currently at 6 % Custom Duty.
You pay Customs Duty on excise goods of any value.