The statutory purchase-value threshold remains £135. The £39 qualifying-gift allowance is approximately $51.66. Dollar equivalents use the ECB reference rate dated 15 Oct 2026; customs applies the original pound values.
For purchased non-excise goods at £135 or less, VAT is generally included by the seller. Above £135, the delivery company normally collects import VAT; customs duty may also apply.
GOV.UK · tax and duty on goods sent from abroad ↗What belongs in the VAT calculation
For import VAT collected on delivery, GOV.UK includes the goods, postage, packaging, insurance and any customs duty in the taxable amount. A carrier’s handling charge is another line to check in the route terms.
The usual UK VAT rate is 20%, but exceptions include zero-rated children’s clothing and footwear. Do not apply 20% automatically to every item.
A purchase is not a gift allowance
The separate £39 gift allowance is for qualifying gifts. Buying an item for yourself is still a purchase. Keep the invoice and ask how your purchasing and shipping arrangement accounts for VAT, especially when items are consolidated into a parcel.
Check the destination within the UK
These notes concern Great Britain. Northern Ireland has different rules linked to where the goods are sent from; follow the destination-specific guidance before applying the thresholds here.