Goods brought into the UK from outside the EU by letter or parcel post, (often Internet bought items) had an €22(£18) exemption limit for both Customs Duty and VAT.

From 1 December 2008 the exemption Limit for Customs Duty only is being raised to €150(£105). See Council Regulation 918/83

The de minimus exemption of €22(£18) still applies for VAT purposes.

Note that the limits are pegged to the Euro value and so the GBP amount will be subject to annual review.

Our view is that while the duty increase is welcomed, the separation of the Duty and the VAT, combined with the changing EURO exchange rate continues the trend to a less simple tax system.

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