Tax free allowances, duty and VAT on imports to UK

Various questions have me wondering if a clarification of tax free allowances, duty rates, etc, for UK imports when you're returning from the USA of shipping stuff here would help. Please also see disclaimer at end of post. Seeing as this is "travel", I'll start with hand carried.

Hand carried by a UK Resident. A UK Resident includes American Citizens who are permanently here.

If you carry in goods for your personal use up to 145 pounds when you return from outside the European Union, it's your "duty free allowance".  Exceed the 145 pound and you're liable for tax (on the whole value too if you have just one article and it's worth more than the 145).  Fail to declare and get caught, you're liable for a civil penalty up to the value of the tax and duty on the goods you didn't "tell" about and you loose the goods unless you pay more to get them back. Serious cases can also lead to criminal action ("smuggling").

Hand carried by a visitor

Visitor's own possessions (what's needed for their holiday) won't be taxed - although I think I read that if visitor has over 4000 pounds worth they're supposed to sign them in and out.  Get something hand carried to  leave in the UK (e.g.  if you get Aunt Joan to bring something to leave with you) and the 145 pound
allowance applies.

Just arriving in the UK to live?

If you're in the process of moving here you can bring all your household goods provided that they're over six months old and there's also a concession for wedding outfits, etc.   Forms to fill in, but it's worth it.

On line purchases and good shipped by families

Duty isn't charged if it's less that 7 pounds, and VAT if the value is less than 18 pounds. Some on lines sales sites report that some of their shipments are stopped for duty payment and others are not.

Not covered in my notes - Motor vehicles, tobacco, alchohol, restricted goods such as foodstuffs, firearms, goods amde from protected species and live animals. Extra rules apply in most cases.

So just what ARE the tax and duty rates??

Duty rates are highly variable from 15% on cycles and 12% on china through 6.5% on ink jet catridges to 4.9% on film cameras to 0% on digital still cameras. Additionally, VAT is usually 17.5% although some things are zero rated.

I came across this link in a newsletter I was reading - a page that lists the duty and VAT rates payable on "commonly bought internet goods" from outside the EU. I thought it might be useful for people carrying things back with them, as well as those having families send stuff and those buying online.
        http://ww2.hmce.gov.uk/public/shopping/shopping.htm
We've had to pay duty on things posted to us once or twice, and it always comes as a bit of a surprise
how much that adds up to.  When shipped, it seems that import duty is payable on the cost of goods and the cost of postage and packing and then VAT is payable on the total with the duty added.  Finally, you're likely to have to pay a fee to the Post Office or shipper for their trouble.

Example 1: A China bowl less than 100 years old, and worth 100 pounds - shipped
        Cost to pack and ship - say 10 pounds
        Duty on 110 pounds at 12% - 13.20
        VAT on 123.20 at 17.5% - 21.56
        Post Office fee - 1.20 (need to check this, and other shippers much higher - but no-one seems to publish their fees))

So: payable on delivery - 35.96 making a grand total paid for 100 pound bowl of 145.96 and I have not added anything for insurance ...  note that this example china bowl is within the resident's 145 pound allowance, so it could be hand carried in, legally and undeclared if you haven't bought much else.

Example 2: A Bicycle bought on line for 200 pounds and shipped
        Cost to pack - say 40 pounds
        Duty on 240 pounds at 15% - 36 pounds
        VAT on 276.00 at 17.5% - 48.30
        Shipper fee for getting tax from you - guess 15.00
So payable on delivery - 99.30 maning a grand total outlay for a "200 pound byke" of 339.30. Amount would be 270.25 if hand carried and declared.

Strong Disclaimer ... I have done my best to provide accurate and up to date information here to the best of my personal understanding only. You should check with Customs and Excise for answers with authority.  If you do find any errors, please post a follow up or let me know so that I can correct / update.  I cannot take any legal responsibility for any errors in this post, nor the consequences thereof.