customs duty

[stevenuk]

If I send 30 pieces of swimsuits to an individual in UK, does he have to pay customs duty?

 

[GraemeL]

Hello Steven,

I see that you have no replies on this.

To be clear, the two types of 'tax' that might be payable on imports from China are 1) VAT and 2) Import Duty.

VAT is (with very few exceptions) is always payable at 20% of the value of product plus freight.

Import Duty is payable if the Tariff for the product requires it. The Tariff varies product by product, country to country. To find out what the Tariff's are, look here:-

http://customs.hmrc.gov.uk/channels...yType=document&resetCT=true&id=HMCE_CL_001196

Working out what the Tariff is for any products can be a challenge! Its one of the least friendly parts of the HMRC website.

G