On 2012-11-19, polygonum wrote:

The HMRC really do not help with all the oddities about charges -
different rules for duty versus VAT, and so on. No wonder there is a lot
of confusion.

I can state that although we buy quite a lot of things from abroad, we
have NEVER been charged when the value of the goods only has been less
than £15 - even when (goods + P&P) has been over.

We HAVE been charged VAT when the value of goods only has been only a
few pence over £15. (Actually, it worked out no more expensive in that
case to abandon the goods to be returned to the shipper and re-order
having made a tiny change which kept the price below £15.)

The limits are also absurdly low for 2012. They ought to be
automatically scaled with inflation.