by Mandrake » Jul 16th, '04, 09:07
If the supplier is in the USA and makes a declaration on the package or on the paperwork that the items are a 'Gift' then there's no tax to pay. There's probably a limit to this generosity by the Customs & Excise so you may not always be lucky. If you're buying books then there's no import tax on them or VAT either. All the items I've had sent from various US suppliers have mentioned the content as either books or gifts and, so far, I haven't been asked to pay any tax on delivery. I suppose there's always a first time!
If you're buying from an EC source then there should be no tax either as it's already been paid in the country of supply.