Shopping on the Internet

Buying goods on the Internet is an increasingly popular way of shopping.

We hope the following will provide you with basic information about various charges, such as Customs duty, that may apply to goods you buy. You can also have a look at our Frequently Asked Questions (FAQs).

Before buying goods on the Internet, you need to be aware that whilst you may think you have found a real bargain and have paid fully for the goods:

• Some websites may not make it clear that in addition to the total price you pay, you may also have to pay Customs duty, Excise duty and/or import VAT.
• Other websites may advertise that they will misrepresent or undervalue your goods so you avoid paying any extra Customs charges. However, by law you are the importer of the goods and are legally responsible for the information on the Customs declaration made by the sender and for any charges due. If you buy goods and the declaration is found to be incorrect, you may be liable to financial penalties or prosecution. In addition, the goods may be seized. It is in your interest to ensure the sender completes the Customs declaration accurately.
• Royal Mail, Parcelforce Worldwide and Fast Parcel Operators may charge you for processing your package through Customs. These charges are normally collected together with any duty/taxes on delivery but they are not Customs duties. If you need to know the exact cost of these extra charges in advance, you should contact the seller and ask which carrier they will be using to send your goods. You can then contact the carrier and ask what their charges will be.

What Customs charges do I have to pay and when?

Below is a basic summary of what additional costs you may pay according to:

• the type of goods you buy
• where they are purchased from

If you buy goods online from within the European Union (EU)

You will not be charged Customs duty or import VAT.

Alcohol and tobacco products from within the EU cannot be sent to the UK unless arrangements have been made to pay UK excise duty in advance. For more information on this please see the ‘Distance Selling’ procedures in Public Notice 203 Registered Excise Dealers and Shippers.

The 27 EU countries are the UK, France, Belgium, Luxembourg, The Netherlands, Germany, Italy, The Irish Republic, Denmark, Greece, Portugal, Spain, Sweden, Finland, Austria, Malta, Estonia, Latvia, Lithuania, Poland, Czech Republic, Slovakia, Hungary, Slovenia, Cyprus, Bulgaria and Romania.

If you buy goods online from a country outside the European Union, for instance the USA, Canada, China, Australia

You will be charged:

• Customs duty if the amount of duty is €10 (£7)* or over
• Import VAT if the value of the goods is €22 (£18)* and over
• Excise duty for some goods like alcohol and tobacco

If you buy goods online from one of the European Union 'Special Territories'

• Customs duty will not be charged
• Import VAT is charged if the value of the goods is €22 (£18)* and over
• Excise duty is charged for some goods, eg alcohol and tobacco

The EU 'Special Territories' are The Ǻland Islands (Finland), The Canary Islands (Spain), The Channel Islands (UK), The French Overseas Departments of Guadeloupe, French Guiana, Martinique and Reunion and Mount Athos also known as Agion Poros (Greece).

If you buy goods online from Jersey or Guernsey

• Customs duty will not be charged.
• Import VAT is charged if the value of the goods is €22 (£18)* and over.
• Many Channel Islands companies are part of a ‘VAT pre-payment’ scheme. This means you will be asked to pay import VAT if the value of the goods is over €22 (£18)* at the time you pay for the goods. In this case you will not have to pay any additional costs when you receive your goods.
• Excise duty will be charged for some goods, eg alcohol and tobacco.

Where can I get more information?

Detailed information can be found in Notice 143 A guide for international post users.

You can also call the HM Revenue & Customs National Advice Service for more information on Tel 0845 010 9000.

* The sterling value shown will be subject to an annual review, and may be adjusted, as a result of the euro exchange rate announced in the European Commission Official Journal on the first working day in October to take effect from 1 January.