Does the HMRC import duty/VAT calculation include postage charges?

effulgent

Does the HMRC import duty/VAT calculation include postage charges?

I have seen different answers on different forums, so I consulted the HMRC guide for international post users. Unfortunately that is somewhat less than crystal clear. For example:

Commercial consignments of £18 or less are free from customs duty and import VAT. For example, goods purchased over the internet with an intrinsic value not exceeding £18, will not be charged any duty or VAT ...

Intrinsic value is defined further down as "the price paid or payable for the goods excluding postage and packing and insurance costs".

However elsewhere in the guide it states that:

Article 165 of EC Regulation (EEC) 2454/93 requires all postal charges levied up to the place of destination in respect of goods sent by post to be included in the customs value of the goods.

These statements seem contradictory; the first states that postage charges are excluded while the second states that they are included!

I want to buy some DVDs from the US and in the past have never been hit by duty/VAT whenever their intrinsic value was within the £18 limit. Now I'm wondering whether that was intentional or whether I was just lucky.

dzug1

Possibly (and only possibly):

when determining whether to charge or not, postage is excluded

when calculating what is to be charged, postage is included