Carver

Hi all, this is my 1st post The UK have only been hot on it since 2012, we got stung on this last year from a box full of gifts for numerous friends and family from my sister in Brisbane. She filled out one customs declaration with the value of all the goods listed on it. This was taken that the goods were all for one person. The limit for gifts is now £36 with customs duty > £135. If she fills out 3 customs declarations for the 3 recipients and puts the 3 items (under £36) inside all wrapped and labelled differently then referring to UK HMRC regulations paragraph 2.7 on multi- gift packages it's my understanding that there should be no VAT, provided that the postage and insurance does not bring the value of each item above £36. Now the question is, how does the value of the postage get allocated to each item if they are all in the same package? If it's split evenly can you put extra light weight goods of little value in to spread the postage per item cost out more? Edit: I just reread the regulation for about the 7th time, it appears that the £36 per person is for duty, but it's still £36 per package for VAT. Damn it.