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The limit for gifts is £36.00. For purchases it's £18.00.
HMRC says, if you purchase goods from suppliers marked as a gift and if the declaration is found to be false or misleading you may be liable to financial penalties or criminal prosecution.
 

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It does seem that some people complain about cheap imports from China and some people complain about paying customs charges. Which ones are right?
I'd go for just having income tax myself and abolishing all other taxes.
 
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