Importing personal goods to a tourist by post or courier

My niece, Natasha Nichols (20 years old, born & raised in Perth WA), was travelling Europe for a couple of months at the end of 2024. She came to stay with us in the UK mid-December, for Christmas & New Year and on until she flies out to Tenerife mid-March. She realised that she didn't have enough winter clothing with her when she arrived and asked her father to post her some of her favourite cardigans and a soft toy to reduce her home-sickness. The parcel arrived with an HMRC customs charge for over £50 on it, partly due to the 'gift' indication that her father ticked on the customs declaration and partly because he applied an extortionate value to the goods of £400 AUD (£200) in case of the parcel's loss. They might have be worth over £100 in total when Natasha bought them in Perth WA, but they're all very 2nd hand now, or (in the case of at least one item) were home-knitted by Natasha herself. The goods are her own belongings, for her own personal use during a temporary stay in the UK and not for resale. She had to pay the HMRC customs charge to have the package released from our local PO Delivery Office, who's staff advised there was nothing they could do to help challenge the duty applied. We cannot find any duty reclaim form that covers this kind of temporary unaccompanied import of worn personal items. After many hours spent in HMRC online-chat conversations, emails and scouring the HMRC website, we can only find relief forms for (a) temporary admissions (applicable to people moving to the UK), (b) goods for business & resale, (c) authorisation for import or goods in advance of their receipt, etc. Paying duty on the receipt of your own 2nd hand & worn belongings is surely wrong?

Hi Customs duties and import VAT are charged on all goods entering the UK if they are intended to remain here. There is no difference whatsoever if they are for personal use or resale. Gifts between two private individuals up to £39 are exempt from all taxes Goods valued up to £135 are exempted duty but not VAT Temporary admission applies to goods here for a short time not persons moving to the UK and this would have been the appropriate relief. There is however usually a requirement to prove the goods have been reexported. If the goods came through the postal service and you think you have been overcharged or charged incorrectly then a reclaim can be made using a BOR286. This is administered by the Post Office not HMRC. https://www.gov.uk/government/publications/vat-customs-dutyimport-vat-relating-to-imports-by-post-bor286