* Customs duty - if the amount of duty is £7 and over and
* Import VAT - if the value of the goods is £18 and over.
Customs duty is not payable on goods bought from countries within the EU. However, VAT is payable (if due) either in the EU country of purchase, or in the UK if the EU supplier is UK VAT registered
http://customs.hmrc.gov.uk/channelsP...yType=document
customs duty is 3.5%
vat @ 17.5 %
parcelforce/royal mail fee @ £7-£15
all charged on the cost of postage and the cost of goods