If you are posting a gift to someone in the UK, the person receiving it will have to pay tax if the value of the item is more than £36 (about NZ$100). Make sure you write 'gift' on the customs declaration.

The rate of Value Added Tax (VAT) is 15%. An additional customs tax may also be applied on a case-by-case basis. Tax will be waived if the final tax bill is less than £7.

For commercial items posted to the UK, tax is payable on anything worth £18 or more.

For alcohol and tobacco products, the receiver will pay tax regardless of whether it is a gift. Alcohol and tobacco products are subject to excise duty.

It makes no difference whether the goods are new or used; the tax payable is the same. However, the value of used goods will often be lower than the value of new goods so make sure you put the real value on the customs declaration.

Click here for more information on the tax implications of posting items to the UK.

The telephone number for the VAT, Excise, Customs and Duties enquiry line in the UK is (+44) 2920 501261 or you can email your enquiry to intenquiries@hmrc.gsi.gov.uk. Otherwise, further information is available on-line.

Some items including drugs, flick knives, pornography and counterfeit goods are banned completely. These items are on the prohibited list.

Other items such as firearms and animal products are restricted.

Certain plants and types of food including meat and dairy products are also restricted.

If you can’t find the answer online, you can contact these enquiry centres in the UK:

Posting food to the UK: (+44) 207 238 6951
Posting plants to the UK: (+44) 1904 455174 or email planthealth.info@defra.gsi.gov.uk which includes advice on seeds, flowers, fruits and vegetables

Do not send prescription medicines in the post.