UK guide · reviewed 7 September 2026
UK import documents and delivery charges
Keep records and distinguish Great Britain from Northern Ireland.
Keep a clear record
Retain invoices, payment records, product descriptions, parcel quotations and carrier communications. Respond to requests with accurate information.
VAT and duty depend on the consignment
GOV.UK explains that the treatment depends on the value, goods and destination. Use its current guidance for the parcel rather than assuming one threshold settles every charge.
Destination matters
Great Britain and Northern Ireland have different customs descriptions in official guidance. Check the path for the destination and ask the carrier or HMRC when the treatment is unclear.