Tommikka has pretty much got it, although you can be charged both VAT at 20% and also import tax on top, which could be anything up to another 20ish%.
The import tax rate can vary depending on the category of item - can be worth checking whether the correct category has been charged as you can appeal if there is a more appropriate rate (and if it's a better rate of course).
The value is charged on the UK equivalent value, and is charged on any shipping and insurance costs as well as the product itself. Sometimes HMRC use the invoice/declaration value, other times they look deeper (probably random spot checks) and compare to say websites.
Making it clear on the declaration that it is second hand/used may help show that the value should be lower than a comparative UK item (i.e. the price you actually paid), or it may not.
So far I've seen 3 ways it is paid:
- By the courier and recharged to you with a small admin fee (usually if addressed to a business)
- On collection at the post office
- Held at a Customs warehouse until you pay them directly (I think this one is used if you use a courier who isn't registered to be able to pay for you)
Or sometimes it can sail through with no charges whatsoever.
The import tax rate can vary depending on the category of item - can be worth checking whether the correct category has been charged as you can appeal if there is a more appropriate rate (and if it's a better rate of course).
The value is charged on the UK equivalent value, and is charged on any shipping and insurance costs as well as the product itself. Sometimes HMRC use the invoice/declaration value, other times they look deeper (probably random spot checks) and compare to say websites.
Making it clear on the declaration that it is second hand/used may help show that the value should be lower than a comparative UK item (i.e. the price you actually paid), or it may not.
So far I've seen 3 ways it is paid:
- By the courier and recharged to you with a small admin fee (usually if addressed to a business)
- On collection at the post office
- Held at a Customs warehouse until you pay them directly (I think this one is used if you use a courier who isn't registered to be able to pay for you)
Or sometimes it can sail through with no charges whatsoever.