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To add to the confusion I bought slot car goods valued at about US$60 and though this was correctly marked on the customs declaration, and no customs duty was imposed, I was charged a £25.00 'handling fee' by HMRC - so it can be quite random, and this wiped out any benefit of ordering from the US. I now just get things sent to relatives and picked up whenever someone from my family is in the States.
 
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