Deliveries to Great Britain
GOV.UK says listed non-excise goods worth £135 or less do not attract customs duty. VAT still applies. For purchased goods at or below £135, guidance says the seller includes VAT in the total. Above £135, import VAT and applicable duty are generally collected by the delivery company.
The duty base can include delivery
Where duty is chargeable, the guidance includes goods, postage, packaging and insurance in the calculation. Excise goods have separate treatment regardless of the ordinary threshold.
Northern Ireland differs
GOV.UK distinguishes Northern Ireland and goods considered at risk of entering the EU. Do not reuse the Great Britain summary for that destination; read its specific sections and ask the carrier.
A purchase is not a gift exemption
Buying something and asking for a gift label does not make it a qualifying private-person gift. Keep the invoice and use an accurate declaration.