2.4 Gifts
Goods sent as a gift that are over £40 in value are liable to import VAT. Customs duty also becomes payable if the value of the goods is over £135 but is waived if the amount of duty calculated is less than £9.
To qualify as a gift:
the customs declaration must be completed correctly
the gift must be sent from a private person outside the EU to a private person(s) in this country
there is no commercial or trade element and the gift has not been paid for either directly or indirectly by anyone in the UK
the gift is of an occasional nature only, for example, for a birthday or anniversary
Note: if you purchase something from outside the EU to give as a gift to a relative or friend, whether or not addressed to that person, it is treated as a ‘commercial consignment’ for which the import VAT relief threshold in paragraph 2.3 applies.
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With Parcel force basically what they is is ;
If there is duty to be paid They will either write informing the person and inviting them to pay on line. Or make an attempt at delivery and asking for the amount on the doorstep They will only accept cash Plus £8 for themselves for each parcel. If there is no one at home they will leave a card asking for the person to contact them at their call center to make arrangements
Check your tracking log and look at the last entry, to see the currant situation and what depot it is in. Most likely at the Rocket Trading Estate near the end of the M62 but there may be another
They can collect in person taking relevant ID