In general, import duty is a tax that the importer has to pay to bring foreign goods into his or her country. Import VAT (Value Added Tax) is a tax charged on imported goods and services.
Duty and VAT are calculated as a percentage of the value of the imported goods, consisting of the product value and the freight & insurance costs.
For importing into the UK, duty and VAT are normally due when a minimum value threshold of £15 is reached. Duty is not paid on consignments shipped within the EU.
Import duty rates vary depending on the type of goods; many goods are duty free. Relief f
rom duty and VAT may apply in special cases. Also, in some cases additional duties may be charged, depending of the country of manufacture of the goods