The current import VAT threshold is £18, this will change to £15 later in the year, for gifts it is £40
Anything valued over the appropriate threshold will be charged import VAT.
You will also get charged a handling fee by the courier to receive the goods as they will process the costs to customs.
There are methods to evade import duty / VAT but that requires the sender to commit fraud on your behalf, customs know all the tricks, and you are liable. These risk you getting caught and paying anyway, or losing the goods.
If your mate imports it for you then import VAT will still apply, the difference is they carry it in. It then depends on if they declare it or attempt to smuggle it. If they bring it in a nice new box then it is easily spotted.
http://www.hmrc.gov.uk/index.htm
Basic question is why import? If you are just trying to get it cheaper then it ends up working out more expensive, or you take the risk of smuggling and evading the fees. You also do not support UK traders, and especially not the ones who support the events we go to. You also lose the right to any warranty support or servicing - especially from those who support the events and give support and advice for free.
If it is something unique then go ahead and make your choice. Make sure it is actually unique, and that UK traders won't import it for you (this works out cheaper than importing yourself) or that it is not going to arrive in the UK shortly after you pay the extra costs of importing.
