15-12-15, 03:09 PM
Yep that's it. You pay UK VAT if you import from outside the EU ie USA. So VAT if value > £15, unless it's a gift in which case it's >£36. Customs Duty as well if it's > £135. That applies irrespective of whether the seller is a business or a private sale.
If you import from inside the EU you don't pay Customs Duty, but you do pay the VAT rate of the country of the seller (unless it's a private sale, in which case you pay neither).
If you import from inside the EU you don't pay Customs Duty, but you do pay the VAT rate of the country of the seller (unless it's a private sale, in which case you pay neither).