Small consignments of CAP goods sent to a private individual may be eligible for a flat charge of 3.5% ad valorem duty if such imports are:For more information on CAP goods, see here.
* only occasional
* for the personal or family use of the person receiving the goods
* of a non-commercial nature and
* have a total value of less than £282.
The flat rate includes all CAP charges but not any VAT or excise duty which may apply: these are payable at import in addition to the flat rate charge.
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posted by fish tick at 9:32 AM on May 10