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http://www.hmrc.gov.uk/customs/post/internet.htm#1
I buy things from the USA and Australia on eBay regularly. Whether you pay customs duty and/or VAT depends entirely on the value of the goods as miss lippy said. I think that 4 times out of 5 I don't get charged, maybe because Customs and Excise seem to concentrate on higher value commercial packages or they aren't very efficient. If you buy commercial goods worth under ÂĢ18 there is no duty payable, and no duty is payable on gifts up to ÂĢ40. Some sellers on eBay will mark the items you buy from them as gifts so that you incur less in import duties, but it is illegal to do this, so many other sellers won't. Royal Mail and Parcelforce also charge for collecting the duty on behalf of Customs and Excise, which I have found is often more than the actual duty payable.