Guidance
Low Value Imports UK
The £135 rule applies to the total consignment, with different treatment for gifts and excise goods.
For a non-excise consumer consignment worth £135 or less and sent from outside the UK, the seller or online marketplace should normally collect UK VAT at checkout and Customs Duty is normally not charged. The £135 test is for the total consignment, not each item.
Above £135, normal import VAT and customs rules apply. Gifts have separate £39 import VAT rules, and excise goods are outside the calculator's low-value treatment. Courier handling fees are commercial charges and may be billed separately.