United Kingdom — Customs, duties & de minimis

Incoterm: DAP — recipient pays import duty, VAT (20%), and clearance/disbursement fees.
Carrier: From Japan via Japan Post (International ePacket Light / EMS, tracked).

1) De minimis / low-value imports

• ≤ £135 goods value

• > £135: Import declaration required; duty + 20% VAT assessed at clearance.

2) Assessment

• VAT 20%: applied on customs value + duty + freight/insurance.

• Duty: varies by HS code/origin (typical consumer goods 2–5%).

3) Practice

• ≤ £135 shipments: generally no border charge if VAT was collected at checkout.

4) Notes

• Website prices typically exclude UK duties/VAT/fees.

• Customs may require ID/invoice; shipment may be delayed or returned if not provided.