(2-part post):
The list of charges for common internet goods is here:
http://customs.hmrc.gov.uk/channelsPortalWebApp/download File?contentID=HMCE_PROD_009989
To make use of the table, you need to know the following:
1. If the import duty comes to less than �7, this is waived.
2. If the value of the goods is less than �18, VAT is waived.
3. If there is duty to be paid, then VAT is charged on this, as well as on the item itself.
4. The table applies to internet purchases made from any country outside of the EU. There has been a trade dispute with the USA, however, which means that the UK has been imposing additional import duties upon certain items (notably clothing) from the US. This is because the USA was imposing some trade restrictions which breached the rules of the World Trade Organisation. The UK has been exercising its right to take retaliatory action. I know, however, that the USA has recently relented on certain issues, so these extra taxes might soon be abolished.
5. The inspection of imported packages is contracted out, by UK Customs, to Parcelforce Worldwide. They are permitted to levy a charge (currently �8) for inspecting goods and assessing the other charges to be paid. However, this examination fee is waived if there is no tax or VAT to pay.