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The level of import duty on all goods is dependent on a number of factors. HM Revenue & Customs (HMRC) would initially look at the ‘category of goods themselves, which may be subject to a blanket exemption.’ Advice from HMRC then states ‘it depends on what the goods are made from, and/or their country of origin.’

For all commercial imports, you will also be subject to payment of VAT (unless the goods would be zero-rated if bought in the UK). This is calculated on the value of the goods, insurance and shipping plus the import duty.

In order to identify the correct amount of VAT and duty payable, you need to find out the correct ten-digit commodity code for your goods. The full list of commodity codes, duty rates and so forth is listed in a publication known as the Tariff. This is a three-volume annual publication that is updated monthly, and contains useful information about customs import and export requirements.

Once you have the correct ten-digit commodity code, the HMRC National Advice Service (NAS) will be able to quote the correct rate of duty, VAT and any excise duty to be paid. The phone number is 0845 010 9000 (44 20-8929 0152 for international callers).

Alternatively, there is a web-based means of self-classifying your goods provided by the European Commission website.

More detailed information about import and export procedures can be found on the HMRC website.

If you are buying goods from overseas in a personal capacity or over the internet, the HMRC website also provides information about your legal obligations, possible exemptions from payment of duty and VAT, and a table of rates for the most common goods purchased in this way. Click here for more on this.