I have a small business importing wine from France to sell in the London area. Will I have to pay duty and VAT on goods that cost around £150?

Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.

Tax and customs for goods sent from abroad

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

You’ll be contacted by Royal Mail, Parcelforce or the courier company if you need to pay any VAT, duty or delivery charges (‘handling fees’) to receive your goods.

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

You will not have to pay anything to the delivery company to receive goods worth less than £135 unless they’re gifts over £39 or excise goods (for example, alcohol and tobacco).

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

You pay VAT when you buy the goods or to the delivery company before you receive them. If you have to pay VAT to the delivery company, it’s charged on the total package value, including:

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

If the goods are sent from the EU to Northern Ireland, check that the Excise Duty was included in the price. If it’s not, your goods may be seized.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

This includes anything new or used that you:

Overview

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

buy online

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

buy abroad and send back to the UK

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

Great Britain (England, Wales and Scotland) from outside the UK

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

VAT

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

outside the UK to Great Britain

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

If the goods are sent from the EU to Northern Ireland, check that the Excise Duty was included in the price. If it’s not, your goods may be seized.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

excise goods

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

If the goods are sent from the EU to Northern Ireland, check that the Excise Duty was included in the price. If it’s not, your goods may be seized.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

If the goods are sent from the EU to Northern Ireland, check that the Excise Duty was included in the price. If it’s not, your goods may be seized.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

worth more than £135

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

If the goods are sent from the EU to Northern Ireland, check that the Excise Duty was included in the price. If it’s not, your goods may be seized.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

You pay Customs Duty on excise goods of any value.

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

If the goods are sent from the EU to Northern Ireland, check that the Excise Duty was included in the price. If it’s not, your goods may be seized.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

If the goods are sent from the EU to Northern Ireland, check that the Excise Duty was included in the price. If it’s not, your goods may be seized.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually


I have a large business importing Easter decorations from China but one of the companies I buy from hasn't filled in the customs declaration form correctly.  How long this will delay things if I fill in the form myself?

Overview

Anything posted or couriered to you from another country goes through customs to check it is not banned or restricted and you pay the right tax and ‘duty’ on it.

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Before receiving your goods, you may have to pay VAT, Customs Duty or Excise Duty if they were sent to:

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

declares goods correctly if they’re sent from outside the UK (or from outside the EU for Northern Ireland)

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

You’ll be contacted by Royal Mail, Parcelforce or the courier company if you need to pay any VAT, duty or delivery charges (‘handling fees’) to receive your goods.

They’ll send you a bill stating exactly which fees you need to pay.

They’ll normally hold your parcel for about 3 weeks. If you have not paid the bill by then, your parcel will be returned to the sender.

You will not have to pay anything to the delivery company to receive goods worth less than £135 unless they’re gifts over £39 or excise goods (for example, alcohol and tobacco).

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

You pay VAT when you buy the goods or to the delivery company before you receive them. If you have to pay VAT to the delivery company, it’s charged on the total package value, including:

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

If you bought the goods yourself and they are not excise goods, the seller will have included VAT in the total you paid.

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

You will have to pay VAT to the delivery company either before the goods are delivered or when you collect them.

Customs Duty

You’ll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you’re in Northern Ireland) if they’re either:

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

Gifts above £630 and other goods above £135 | The rate depends on the type of goods and where they came from - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

If you’re sent alcohol or tobacco from outside the UK, you’ll be charged Excise Duty at current rates.

If the goods are sent from the EU to Northern Ireland, check that the Excise Duty was included in the price. If it’s not, your goods may be seized.

It does not matter whether you buy the goods or they’re sent as a gift.

If you receive large amounts of alcohol or tobacco for your business, use the Trade Tariff to check duty rates.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

Check that goods sent to you from outside the UK (or outside the UK and the EU for goods in Northern Ireland) are declared to customs correctly.

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

for different people

listed on the customs declaration with their individual values

wrapped individually

You must either:

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

Customs Duty

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

It does not matter whether you buy the goods or they’re sent as a gift.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

for different people

listed on the customs declaration with their individual values

wrapped individually

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

Customs Duty

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

It does not matter whether you buy the goods or they’re sent as a gift.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

for different people

listed on the customs declaration with their individual values

wrapped individually

Overview

This includes anything new or used that you:

buy online

buy abroad and send back to the UK

receive as a gift

Your responsibilities

Great Britain (England, Wales and Scotland) from outside the UK

Northern Ireland from countries outside the UK and the European Union (EU)

You must also check that the sender:

pays Excise Duty on any alcohol or tobacco sent from the EU to Northern Ireland

Your goods may be seized if you do not follow the rules. You may also be fined or prosecuted.

Tax and duty

They’ll send you a bill stating exactly which fees you need to pay.

VAT

VAT is charged on all goods (except for gifts worth £39 or less) sent from:

outside the UK to Great Britain

outside the UK and the EU to Northern Ireland

VAT is not charged on goods that are gifts worth £39 or less.

the value of the goods

postage, packaging and insurance

any duty you owe

VAT is charged at the VAT rate that applies to your goods.

Goods worth £135 or less in total

You will need to pay VAT to the delivery company if the goods are:

gifts sent to you by someone else and worth more than £39

excise goods

Goods worth more than £135 in total

Customs Duty

excise goods

worth more than £135

If you’re charged Customs Duty, you’ll need to pay it on both:

the price paid for the goods

postage, packaging and insurance

Type and value of goods | Customs Duty

Non-excise goods worth £135 or less | No charge

Gifts above £135 and up to £630 | 2.5%, but rates are lower for some goods - call the helpline

You pay Customs Duty on excise goods of any value.

Excise Duty

It does not matter whether you buy the goods or they’re sent as a gift.

Your goods can also be seized if they’re:

spirits over 35 centilitres without a UK duty stamp

cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks

If you’re charged too much or return your goods

Ask for a refund of VAT or Customs Duty if you:

return your goods

think you’ve been charged too much

Download and fill in:

form BOR 286 if Royal Mail or Parcelforce delivered the goods

form C285 if a courier or freight company delivered the goods

Documents

If they’re not declared correctly, your goods may be seized.

You must either:

check that the sender fills in the customs declaration form correctly

fill in the customs declaration yourself - this can delay getting your goods by at least 4 weeks

Filling in the customs declaration yourself

The sender must write ‘goods to be declared by importer’ on the customs declaration form.

Before you can collect your goods, you’ll be sent:

a full customs declaration form to fill in

a letter explaining how to pay any tax or duty you owe

Gifts

To qualify as gifts, goods must be:

described as gifts on the customs declaration

for a birthday, anniversary or other occasion

bought and sent between individuals (not companies)

intended for personal use

Sending more than one gift

for different people

listed on the customs declaration with their individual values

wrapped individually


I own a house in Bristol. The house was built 100 years ago. I want to make a two-room extension to the existing property. How do I contact my local planning authority to ask if I need planning permission?

You’ll probably need planning permission if you want to:

Planning permission

When you need it

build something new

make a major change to your building, such as building an extension

change the use of your building

To find out if your project will need planning permission, contact your local planning authority (LPA) through your local council.

Find out about the planning system in Scotland, Wales and Northern Ireland.

Applying for planning permission

To apply for planning permission, contact your LPA through your local council.

If your project needs planning permission and you do the work without getting it, you can be served an ‘enforcement notice’ ordering you to undo all the changes you have made.

It’s illegal to ignore an enforcement notice, but you can appeal against it.

When you do not need it

Some building projects do not need planning permission. This is known as ‘permitted development rights’.

Building projects that normally have permitted development rights include:

industrial premises and warehouses

some outdoor signs and advertisements - though there are special rules around adverts

demolition - but before you begin you must get approval to demolish from your local planning authority (LPA) through your local council

There are other projects that might not need planning permission - for example, projects that will have no impact on your neighbours or the environment. If you think this could apply to your project, check with your LPA through your local council.

Community Rights in England

If your building project benefits the local community, and the community supports it, you may not have to go through the normal planning permission process. Neighbourhood planning lets your community grant planning permission directly under certain circumstances.

After you apply

Your local planning authority (LPA) will decide whether to grant planning permission for your project based on its development plan. It will not take into account whether local people want it.

To decide whether a planning application fits with its development plan, an LPA will look at:

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

how your development would affect the surrounding area - for example, if it would create lots more traffic

In most cases, planning applications are decided within 8 weeks. In England, for unusually large or complex applications the time limit is 13 weeks. If the decision takes longer, you can appeal.

Appeals

If your application is refused, try to come to an agreement with the local planning authority (LPA) by adjusting your plans.

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA:

refuses your application

grants permission but with conditions you object to

refuses to change or remove a condition of planning permission that has been granted with conditions

refuses to approve something reserved under an ‘outline permission’ – planning permission for a general idea, not of a specific plan

refuses to approve something that you were told to build by your LPA as part of a previous planning permission – the current development was one of the ‘conditions’ stated in the previous planning permission

does not make a decision on the application within the deadline and does not get your written consent to change the deadline

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.

make a major change to your building, such as building an extension

Planning permission

When you need it

You’ll probably need planning permission if you want to:

build something new

change the use of your building

Applying for planning permission

When you do not need it

industrial premises and warehouses

Community Rights in England

After you apply

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

Appeals

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA:

refuses your application

grants permission but with conditions you object to

Read the guidance on the appeals process.

Planning permission

When you need it

You’ll probably need planning permission if you want to:

build something new

make a major change to your building, such as building an extension

change the use of your building

Applying for planning permission

When you do not need it

industrial premises and warehouses

Community Rights in England

After you apply

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

Appeals

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA:

refuses your application

grants permission but with conditions you object to

Read the guidance on the appeals process.


I own a small industrial set of buildings in Birmingham. I applied for planning permission to build a new commercial property, but the LPA refused my application. I want to appeal their decision. How long will my appeal take to be decided?

You’ll probably need planning permission if you want to:

Planning permission

When you need it

build something new

make a major change to your building, such as building an extension

change the use of your building

To find out if your project will need planning permission, contact your local planning authority (LPA) through your local council.

Find out about the planning system in Scotland, Wales and Northern Ireland.

Applying for planning permission

To apply for planning permission, contact your LPA through your local council.

If your project needs planning permission and you do the work without getting it, you can be served an ‘enforcement notice’ ordering you to undo all the changes you have made.

It’s illegal to ignore an enforcement notice, but you can appeal against it.

When you do not need it

Some building projects do not need planning permission. This is known as ‘permitted development rights’.

Building projects that normally have permitted development rights include:

industrial premises and warehouses

some outdoor signs and advertisements - though there are special rules around adverts

demolition - but before you begin you must get approval to demolish from your local planning authority (LPA) through your local council

There are other projects that might not need planning permission - for example, projects that will have no impact on your neighbours or the environment. If you think this could apply to your project, check with your LPA through your local council.

Community Rights in England

If your building project benefits the local community, and the community supports it, you may not have to go through the normal planning permission process. Neighbourhood planning lets your community grant planning permission directly under certain circumstances.

After you apply

Your local planning authority (LPA) will decide whether to grant planning permission for your project based on its development plan. It will not take into account whether local people want it.

To decide whether a planning application fits with its development plan, an LPA will look at:

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

how your development would affect the surrounding area - for example, if it would create lots more traffic

In most cases, planning applications are decided within 8 weeks. In England, for unusually large or complex applications the time limit is 13 weeks. If the decision takes longer, you can appeal.

Appeals

If your application is refused, try to come to an agreement with the local planning authority (LPA) by adjusting your plans.

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA:

refuses your application

grants permission but with conditions you object to

refuses to change or remove a condition of planning permission that has been granted with conditions

refuses to approve something reserved under an ‘outline permission’ – planning permission for a general idea, not of a specific plan

refuses to approve something that you were told to build by your LPA as part of a previous planning permission – the current development was one of the ‘conditions’ stated in the previous planning permission

does not make a decision on the application within the deadline and does not get your written consent to change the deadline

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.

build something new

Planning permission

When you need it

You’ll probably need planning permission if you want to:

build something new

make a major change to your building, such as building an extension

change the use of your building

Find out about the planning system in Scotland, Wales and Northern Ireland.

Applying for planning permission

To apply for planning permission, contact your LPA through your local council.

It’s illegal to ignore an enforcement notice, but you can appeal against it.

When you do not need it

Some building projects do not need planning permission. This is known as ‘permitted development rights’.

Building projects that normally have permitted development rights include:

industrial premises and warehouses

some outdoor signs and advertisements - though there are special rules around adverts

Community Rights in England

After you apply

To decide whether a planning application fits with its development plan, an LPA will look at:

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

how your development would affect the surrounding area - for example, if it would create lots more traffic

Appeals

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA:

refuses your application

grants permission but with conditions you object to

refuses to change or remove a condition of planning permission that has been granted with conditions

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.

Planning permission

When you need it

You’ll probably need planning permission if you want to:

build something new

make a major change to your building, such as building an extension

change the use of your building

Find out about the planning system in Scotland, Wales and Northern Ireland.

Applying for planning permission

To apply for planning permission, contact your LPA through your local council.

It’s illegal to ignore an enforcement notice, but you can appeal against it.

When you do not need it

Some building projects do not need planning permission. This is known as ‘permitted development rights’.

Building projects that normally have permitted development rights include:

industrial premises and warehouses

some outdoor signs and advertisements - though there are special rules around adverts

Community Rights in England

After you apply

To decide whether a planning application fits with its development plan, an LPA will look at:

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

how your development would affect the surrounding area - for example, if it would create lots more traffic

Appeals

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA:

refuses your application

grants permission but with conditions you object to

refuses to change or remove a condition of planning permission that has been granted with conditions

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.

Planning permission

When you need it

You’ll probably need planning permission if you want to:

build something new

make a major change to your building, such as building an extension

change the use of your building

Find out about the planning system in Scotland, Wales and Northern Ireland.

Applying for planning permission

To apply for planning permission, contact your LPA through your local council.

It’s illegal to ignore an enforcement notice, but you can appeal against it.

When you do not need it

Some building projects do not need planning permission. This is known as ‘permitted development rights’.

Building projects that normally have permitted development rights include:

industrial premises and warehouses

some outdoor signs and advertisements - though there are special rules around adverts

Community Rights in England

After you apply

To decide whether a planning application fits with its development plan, an LPA will look at:

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

how your development would affect the surrounding area - for example, if it would create lots more traffic

Appeals

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA:

refuses your application

grants permission but with conditions you object to

refuses to change or remove a condition of planning permission that has been granted with conditions

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.

Planning permission

When you need it

You’ll probably need planning permission if you want to:

build something new

make a major change to your building, such as building an extension

change the use of your building

Find out about the planning system in Scotland, Wales and Northern Ireland.

Applying for planning permission

To apply for planning permission, contact your LPA through your local council.

It’s illegal to ignore an enforcement notice, but you can appeal against it.

When you do not need it

Some building projects do not need planning permission. This is known as ‘permitted development rights’.

Building projects that normally have permitted development rights include:

industrial premises and warehouses

some outdoor signs and advertisements - though there are special rules around adverts

Community Rights in England

After you apply

To decide whether a planning application fits with its development plan, an LPA will look at:

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

how your development would affect the surrounding area - for example, if it would create lots more traffic

Appeals

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA:

refuses your application

grants permission but with conditions you object to

refuses to change or remove a condition of planning permission that has been granted with conditions

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.

refuses your application

Planning permission

When you need it

You’ll probably need planning permission if you want to:

build something new

make a major change to your building, such as building an extension

change the use of your building

Find out about the planning system in Scotland, Wales and Northern Ireland.

Applying for planning permission

To apply for planning permission, contact your LPA through your local council.

It’s illegal to ignore an enforcement notice, but you can appeal against it.

When you do not need it

Some building projects do not need planning permission. This is known as ‘permitted development rights’.

Building projects that normally have permitted development rights include:

industrial premises and warehouses

some outdoor signs and advertisements - though there are special rules around adverts

Community Rights in England

After you apply

To decide whether a planning application fits with its development plan, an LPA will look at:

the number, size, layout, siting and external appearance of buildings

the infrastructure available, such as roads and water supply

any landscaping needs

what you want to use the development for

how your development would affect the surrounding area - for example, if it would create lots more traffic

Appeals

If your application is refused, try to come to an agreement with the local planning authority (LPA) by adjusting your plans.

If you cannot reach an agreement, you can appeal.

Appeals can take several months to be decided.

What you can appeal against

You can only appeal against a decision if the LPA:

refuses your application

grants permission but with conditions you object to

refuses to change or remove a condition of planning permission that has been granted with conditions

does not make a decision on the application within the deadline and does not get your written consent to change the deadline

serves you with an enforcement notice because it thinks you have broken planning permission and you do not agree

Read the guidance on the appeals process.