6 articles
Customs & import.
Traveler allowances, import duty, import VAT, parcel forwarding and the paperwork that decides what you owe when a purchase comes home.
Duty-free allowance: do you pay on the full amount?
£400 of goods against a £390 allowance does not mean tax on the £10 above it. Under the Great Britain rule, the 20% VAT applies to all £400, which is £80.
How import duty and import VAT are calculated, step by step
Import VAT is charged on the duty as well as the goods, so the tax compounds. On a 200 purchase with 40 of freight and insurance, the border adds 89.80.
Documents to keep for refunds and customs, step by step
A tourist refund and a customs declaration rely on the same invoice. Keep the itemized receipt and the export papers together, and you can answer both questions at the border.
Country of origin vs place of purchase: which one sets the duty
A shop in one country can sell goods made in another, and duty can follow the manufacturing origin. Ask for origin on the invoice and declare only what the paperwork supports.
Parcel forwarders: the true cost of buying abroad and shipping home
In the illustration below, a 1,000 item shipped home through a forwarder ends at 1,543.60 once freight, insurance, duty, import VAT and fees are added.
Flying home with electronics: lithium battery carry-on rules and watt-hours
A 10 Ah battery at 3.7 V is 37 Wh, which is generally allowed in carry-on. The airline and the label decide what you can take, not the price you paid.