All goods arriving into the UK by post from beyond the European Union (EU) must be declared to HM Revenue & Customs. The sender must attach a completed declaration form CN22 or CN23. Goods worth more than £873 need a full Single Administrative Document declaration.
When you receive goods from overseas, you become liable for any Customs charges (excise duty, Customs duty and/or VAT), which must be paid before you can take delivery. In most cases, charges must be paid whether you purchase the goods or receive them as a gift, whether new or used, for sale or private use.
When you send a package to a non-EU country, you must complete a Customs declaration on form CN22 or CN23, which can be obtained from the Post Office or online.
This guide will help you understand more about importing and exporting goods by post to and from the EU and elsewhere.