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The short answer
A parcel from Nigeria is held when VAT, customs duty or excise is due. GOV.UK says gifts worth £39 or less carry no VAT, customs duty on non-excise goods applies only above £135, and VAT is worked out on the total package value including postage, packaging, insurance and any duty. The courier or Royal Mail sends a bill with its own fees, and parcels are normally held for about 3 weeks before being returned if unpaid.
Parcels from home are a lifeline: foodstuffs, clothes, documents, products to sell. When one arrives with a "fee to pay" card or a text from the courier, the questions are the same: is this real, how was it worked out, and can it be challenged?
First, check it is genuine
Before paying, check the tracking number on the courier's own website or app, typed in yourself rather than through a link in the message. Royal Mail, Parcelforce and couriers send a bill listing the exact fees, according to GOV.UK.
How the charges are worked out
GOV.UK's page on tax and customs for goods sent from abroad sets the rules for Great Britain:
| Charge | When it applies | How it is worked out |
|---|---|---|
| VAT | All goods, except gifts worth £39 or less | On the total package value: goods, postage, packaging, insurance and any duty, at the VAT rate for those goods |
| Customs duty | Non-excise goods worth more than £135, and excise goods of any value | On price plus postage, packaging and insurance; rate depends on the goods and where they come from |
| Excise duty | Alcohol, tobacco, pre-filled vapes and vaping liquid, gift or bought | At the excise rate for the product |
| Courier fee | When the courier pays the charges for you | Set by the courier and shown on its bill |
GOV.UK says that if you bought non-excise goods yourself, the seller usually included VAT in the price. Parcels sent from Nigeria by family or small traders often arrive without that, which is when the carrier collects the VAT. Nigeria's DCTS preferences can reduce duty on qualifying goods above £135, but only with proof of origin, which personal parcels rarely carry.
Worked example
Example (invented figures, assuming a 20% VAT rate for the goods). Your sister sends clothes worth £60 as a gift, with £25 postage. Because it is a gift over £39, VAT is due. The goods are under £135, so no customs duty. VAT is charged on £85 (goods plus postage), so £17. The courier then adds its own handling fee, which is on its bill. If the same parcel were sold goods worth £200, customs duty would also be due, and VAT would be worked out on the value including that duty.
If the charge looks wrong
- Wrong value. Check the value declared on the customs label. If the sender wrote a higher figure than the goods are worth, the charge follows that figure.
- Gift charged as a purchase. Gifts of £39 or less carry no VAT; above that they do.
- Overcharged. GOV.UK says you can ask for a refund of VAT or customs duty: form BOR 286 if Royal Mail or Parcelforce delivered, or C285 if another courier or freight company delivered.
- Goods returned. If you send goods back, you can also claim the VAT or duty back using the same forms.
Courier handling fees are the courier's own charges, not HMRC's, so take any dispute about them up with the courier.
Food, cosmetics and medicines in parcels
Paying the charge does not make every item lawful. Restricted foods can be stopped, and cosmetics containing banned substances can be refused and destroyed. Medicines sent from Nigeria may be held under separate rules. If a parcel contains any of these, check the rules before asking family to send it, rather than after a delay.
A quick checklist before you pay
- Check the tracking number yourself on the carrier's own site.
- Read the bill: which part is VAT, which is duty, which is the carrier's fee.
- Compare the declared value with the real value of the goods.
- Note whether it was sent as a gift or as goods bought.
- Pay, then claim any overcharge with BOR 286 or C285, keeping the bill and proof of value.
Deadlines
GOV.UK says parcels are normally held for about 3 weeks, and if the bill is not paid by then the parcel is returned to the sender. Pay or dispute promptly.
Business parcels
If you regularly receive stock from Nigeria by courier, you are importing. A GB EORI number, correct commodity codes and, if VAT-registered, postponed VAT accounting can lower costs; see the £135 low-value rules and postponed VAT accounting. Food and cosmetics have their own rules whatever the parcel size; see personal food versus commercial imports.
Where Pryme fits
Family sending goods from Nigeria can be repaid in naira from a Pryme account holding GBP, with the rate and fee shown before you approve. It does not change what the courier charges at the UK end.
Questions people ask
Why do I have to pay duty on a gift from Nigeria?
VAT is due on gifts worth more than £39. Customs duty applies only if the goods are worth more than £135, or are excise goods such as alcohol.
How is VAT on my parcel calculated?
On the total package value, including goods, postage, packaging, insurance and any duty, at the VAT rate for the goods.
How long will the courier hold my parcel?
GOV.UK says about 3 weeks, after which it is returned to the sender if unpaid.
How do I claim back overcharged import VAT?
Use BOR 286 for Royal Mail or Parcelforce deliveries and C285 for other couriers or freight companies.
Sources
- GOV.UK: Tax and customs for goods sent from abroad · accessed Oct 2026
- GOV.UK: Preference tiers under the Developing Countries Trading Scheme (updated 19 Oct 2026) · accessed Oct 2026
- HMRC on GOV.UK: Check when you can account for import VAT on your VAT Return · accessed Oct 2026
- GOV.UK (OPSS): Product safety report, skin lightening lotion containing hydroquinone, 2406-0049c (19 Jun 2024) · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.