Yes, you usually pay customs duties and VAT (Value Added Tax) on second-hand items imported from another country, as these taxes apply to most goods crossing borders, regardless of whether they are new or used, though some relief might apply for personal belongings when moving residence, and specific exemptions exist for very low-value items or certain art/antiques. The charges are based on the item's value and type, not necessarily what you paid, and are collected by the courier or postal service before delivery.
Do you pay import duty on second-hand goods in the UK?
You may still have to pay duties and taxes on second-hand goods – however, if the goods are classified as antiques or original pieces of art, you could benefit from reduced VAT depending on the national regulations and if your goods meet the correct criteria.
As far vintage, antiques and secondhand products in North America go, these tariffs apply to almost everything coming into the U.S. — including items that previously fell under free trade regardless of value, such as antiques over 100 years old — if those items are not compliant with the regulations of USMCA/CUSMA.
How do I know if I have to pay customs on a parcel?
The charges depend on the contents, where the item came from and who sent it. Letters, postcards and parcels containing only documents are normally exempt. For items sent through the post, Royal Mail pay HMRC any import VAT and Customs Duty on your behalf. This ensures you receive your item as quickly as possible.
Importing Second-hand Goods into the USA: Dos and Don'ts
How to avoid paying customs fees in the UK?
To avoid UK customs charges, you can claim relief for low-value goods (under £135), gifts (under £39 for VAT, £135 for duty), or specific items like educational/scientific materials, returned goods, or goods for repair; however, trying to evade charges by falsifying declarations (under-declaring value, mislabeling contents) is risky, illegal, and can lead to fines or seizure. Legitimate methods involve using specific relief schemes like Returned Goods Relief (RGR) or ensuring sellers charge UK VAT at point of sale for low-value items, but for most imports, charges are unavoidable.
Essentially, import duties are taxes levied by customs authorities on goods brought into the country from international sources. Its primary purpose is to generate revenue for the government and, in some cases, to regulate trade or protect domestic industries.
As of August 29, 2025, the United States no longer allows goods under $800 to enter duty-free. Every shipment now faces tariffs and customs filings. For ecommerce sellers, dropshippers, and even global brands exporting into the U.S., this change can hit margins, pricing, and fulfillment workflows overnight.
The main method used to value goods is the transaction value method, which is based on the price paid or payable for the goods when sold for export to the UK. This method includes the cost of the goods, freight, insurance, and other charges related to the importation.
When do tariffs apply? If you purchase any item that ships from outside the US, you will need to pay import fees. We'll show if import fees apply on the item page and at checkout.
The U.S. Customs and Border Protection (CBP) uses specific criteria to classify these shipments, which are now subject to a 120% tariff. This means that if a small parcel is valued at $100, the importer must pay an additional $120 in tariffs, making the total cost $220.
A common question is whether you have to pay tax on selling second-hand goods. This will depend on the amount you earn and whether HMRC considers you a trader. Although there aren't any new tax rules that have been introduced to sellers, platforms like eBay and Vinted now have to report to HMRC.
Another common misunderstanding is that tariffs only apply to brand-new products. In most cases, tariffs apply to used equipment just as they do to new gear. If an LED wall was originally manufactured in a tariffed country such as China, its used status doesn't exempt it.
Do you have to pay GST on second-hand imported goods?
Sales of low value imported second-hand goods by a non-resident individual through an online marketplace are deemed to have been made by the EDP operator. Therefore, the price of the second-hand good will include GST if the EDP operator is GST-registered.
When entering the UK, you have allowances for alcohol, tobacco, and other goods (like perfume, electronics, souvenirs) up to £390 (or £270 by private plane/boat), but if you exceed an allowance category, you pay duty on the entire amount in that category, not just the excess. Allowances include 200 cigarettes (or equivalent), 18L still wine, 42L beer, plus 4L spirits or 9L fortified/sparkling wine, with these split allowances.
Do I need to pay import duty on second-hand goods?
You'll be charged Customs Duty on all goods sent from outside the UK (or the UK and the EU if you're in Northern Ireland) if they're either: excise goods. worth more than £135.
To avoid UK customs charges, you can claim relief for low-value goods (under £135), gifts (under £39 for VAT, £135 for duty), or specific items like educational/scientific materials, returned goods, or goods for repair; however, trying to evade charges by falsifying declarations (under-declaring value, mislabeling contents) is risky, illegal, and can lead to fines or seizure. Legitimate methods involve using specific relief schemes like Returned Goods Relief (RGR) or ensuring sellers charge UK VAT at point of sale for low-value items, but for most imports, charges are unavoidable.
The HMRC 4-year rule generally means you have four years from the end of the relevant tax year to claim a refund for overpaid tax or for HMRC to issue a discovery assessment for underpaid tax due to a genuine mistake. This limit extends to six years for "careless" errors and 20 years for "deliberate" actions, with longer periods applicable for offshore matters (12 years) or specific non-domicile regimes. The rule applies across most taxes, but timeframes vary depending on the reason for the error.
