Dear Anssi,
Re: Importing Breakfast Cereal from the USA to the UK
I am in receipt of your email dated 23rd December 2009.
Providing that the ‘Kellogg’s Raisin Bran’ Crunch that you are sending as a Gift does not exceed £40 in value (approximately $64 as at today’s date) it should not incur Import Duty or Import VAT. If the import exceeds £40 in value Import Duty and VAT will be charged to the recipient. This charge would be based upon the full value of the import, to include freight and insurance costs.
If you are arranging for the import to be sent by post please ensure that the labelling stipulates what the item is; the value of the item and that this is a ‘Gift’ or Duty, Tax and Royal Mail Handling Charges will be invoiced to the recipient of the Gift for payment before the item is delivered.
Further information on postal imports from outside the European Union can be found on our website at
www.hmrc.gov.uk and by clicking on Quick Links in the box on the left of the screen. Scroll down to: Library, Publications Notices, Information Sheets & other reference materials - Import, Export & International Trade, Public Notices, Public Notice 143
I must emphasise that the advice given is based on the information you supplied. If the nature of the transaction changes in technical detail, or the relevant details provided were incomplete or incorrect, we will not be bound by this ruling.
Yours Sincerely
J Siseman
HM Revenue & Customs Officer
edit: AND THE SHOPPING! I want to see the faces of the clerks when you buy ~30 boxes of cereal 
