Import TAX Brexit Transition Period

Emlotte1

Hi my daughter purchased something on eBay as a Christmas present in December 2020,  DHL have sent her a bill for VAT and fees. the total value of the item purchased including delivery was £38.14. I note that the country of origin says Hong Kong although eBay indicates it is Europe.  
I have looked on the government websites and it is not clear of the value of imported goods where TAX is added. I thought it is £39 or outside EU £135. Can anyone advise if this bill from DHL is correct.

sheramber

£39 is for gifts.
There  used to a lower limit of £15 but that was abolished  from 1 January. 
https://www.gov.uk/goods-sent-from-abroad/tax-and-duty

Emlotte1

Thanks Sheramber, still a little confused, the goods were sent and received before 1st Jan 2021. Total value of £38.14 however they were not marked as gift does that mean we have to pay VAT on them?

sheramber

Before 1  January there was no  VAT on goods  worth less than £15  , including shipping , from  non EU countries.
There was no VAT on goods from EU as VAT was included in the  price.
Regarding the fact that Ebay showed it as from Europe but it actually came  from HongKong  she could maybe take that up with Ebay.
There is an Ebay thread on here  https://forums.moneysavingexpert.com/categories/ebay-auctions-car-boot-jumble-sales