UK Customs Duty From Korea (2026): The £135 Rule

🕒 Last updated: August 31, 2026

£135 splits duty and VAT differently

Per the UK government's official guidance (GOV.UK), goods valued at £135 or below aren't charged customs duty[1]. VAT is calculated separately: for an ordinary online purchase, the seller has often already included VAT in the price you paid at checkout, so you owe nothing further — but if they haven't, the courier will collect VAT from you when the parcel clears customs[1].

Gifts are treated differently

⚠️ The UK has a separate, lower VAT-free threshold specifically for genuine gifts: £39[2]. To qualify, four conditions all need to be true: (1) the sender must be a private individual located outside the UK, (2) the recipient must also be a private individual, (3) no one in the UK paid for it, and (4) it must be occasional in nature — think a birthday or Christmas present, not a routine purchase[2]. Something you bought yourself from an online store and had shipped directly to you does not qualify as a "gift," even if it's marked as one.

How the numbers break down

Value	Duty	VAT	Note
£135 or less, not a gift	Exempt	Applies (often already included by the seller at checkout)	Excise goods like alcohol/tobacco are an exception
£39 or less, genuine gift (conditions met)	Exempt	Exempt	Requires a private sender, private recipient, occasional nature
Over £135	Applies (rate varies by item)	Applies (on item + shipping + duty combined)	Usually collected in one go by the courier

Above £135, VAT is calculated at 20% of the item price plus shipping, packaging, insurance, and duty combined — and the courier (DHL, FedEx, UPS, etc.) typically pays this on your behalf first, then bills you before or at delivery.

A bigger change is coming October 2028

In its November 2025 budget announcement, the UK government confirmed it will abolish the £135 duty exemption entirely on October 1, 2028 — earlier than the March 2029 date originally floated[3]. The details of what replaces it (a flat per-item fee, a different VAT collection method, or something else) are still under consultation as of August 2026 and haven't been finalized[3].

Timeline

Date	What applies
Jan 1, 2021	Post-Brexit: Low Value Consignment Relief scrapped — VAT applies regardless of value
Now (as of Aug 2026)	Duty exempt under £135; gifts separately VAT-exempt under £39
Oct 1, 2028 (planned)	£135 duty exemption abolished; replacement mechanism still in consultation

Don't assume £135 means no cost at all

⚠️ "Under £135 means tax-free" isn't accurate — duty is waived, but VAT usually still applies, and whether you owe anything extra at delivery depends on whether the seller already collected it at checkout. Declaring a genuine commercial purchase as a "gift" to try to dodge tax can cause delays or have the parcel held at the border.

What to check before you buy

✅ Check whether your Korean seller is UK VAT-registered and whether VAT is already included in the checkout price — that's the single biggest factor in whether you'll be asked for more money when the parcel arrives. An accurate invoice with the real purchase price also matters for both the £135 duty check and how smoothly the parcel clears.

How Tosome Logis Can Help — Sellers and Buyers

How Tosome Logis helps

🇬🇧Pre-calculating duty and VAT exposure

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📦Professional packaging for fragile, mixed, or bulk orders

🛍️Purchase agent service — already found a seller? We can pay them on your behalf and ship it to you

✅Official DHL / FedEx / UPS partner based in Korea

⚠️ Note: the exact mechanism replacing the £135 exemption after October 2028 (flat per-item fee, VAT-collection change, or otherwise) is still under UK government consultation as of August 2026 and not yet finalized. Check GOV.UK for the latest before relying on this for a specific shipment.

Frequently Asked Questions

No. Customs duty is waived under £135, but VAT (20%) still applies in most cases — the seller may have already included it in your checkout price.

Only genuine, occasional personal gifts under £39 between private individuals qualify for the separate gift VAT exemption — something bought online and shipped straight to you doesn't count, and misdeclaring it can cause delays or seizure.

Yes — the UK government has announced it will abolish the £135 duty exemption on October 1, 2028. The replacement mechanism is still under consultation as of August 2026.

References & Sources

[1] GOV.UK, "Tax and customs for goods sent from abroad" — www.gov.uk
[2] GOV.UK, "Duties and import VAT on gifts" — www.gov.uk
[3] GOV.UK / HM Treasury, "Reforming the customs treatment of low value imports into the United Kingdom" (Nov 2025 budget) — www.gov.uk

#UKCustoms #BuyingFromKorea #VAT #TosomeLogis

Bought Something From Korea? The UK's £135 Rule Only Covers Duty — Not VAT