Christmas shoppers looking for bargains overseas have been warned not to get hit by unexpected charges, HMRC are advising. Travellers going abroad to do Christmas shopping, or shoppers buying goods online from non-EU countries are advised to check how much they can buy before customs duty or import VAT are due and payable by the recipient.

HMRC have issued a reminder to everyone about how much they can actually bring back from abroad or buy from an online overseas seller without having to pay customs duty or import VAT.

If buying goods over the internet or by mail order from outside the EU, VAT will be payable if the value of the package is over £15. In this case, VAT will be calculated on the full item value, not just the value above the allowance. On 1 April 2012, low value consignment relief was abolished on mail order imports from the Channel Islands, therefore from that date all such mail order imports have been subject to VAT.

If someone sends a UK person a gift from outside the EU, import VAT will only be due if the package is valued at over £36. To qualify as a gift, the item must be sent from one private individual to another, with no money changing hands. If the value exceeds £36, VAT will be calculated on the full item value, not just the value above the allowance.

If the goods are over £135 in value, customs duty may also be due, although this will depend on what they are and where they have been sent from. Where the actual amount of duty due is less than £9, this will not be charged. Excise duty is always due on all alcohol and tobacco products purchased online or by mail order.

Arriving in the UK by commercial sea or air transport from a non-EU country, you can bring in up to £390 worth of goods for personal use without paying customs duty or VAT (excluding tobacco and alcohol, which have separate allowances). Arriving by other means, including by private plane or boat for pleasure purposes, you can bring in goods up to the value of £270. Above these allowances and up to £630, there is a duty flat rate of 2.5 %.

Detailed information can be found on HMRC’s website at http://www.hmrc.gov.uk/customs/arriving/arrivingnoneu.htm and http://www.hmrc.gov.uk/customs/index.htm