For goods from Europe to the UK, there's a £135 threshold: items under this value have UK VAT collected at purchase (by the seller), with no customs duty; items over £135 incur both import VAT and customs duty, calculated on the total value, with rates depending on the product. Gifts have a £39 limit for duty-free status, otherwise, standard rules apply. Note: The UK plans to end the £135 customs-free threshold by March 2029.