[Sweet_Kicks]

Sourced from the HMRC website

2.3 What are the limits for customs duty and import VAT?
Commercial consignments of £18 or less are free from customs duty and import VAT. For example, goods purchased over the internet with an intrinsic value not exceeding £18, will not be charged any duty or VAT but this does not include alcohol, tobacco products, perfume or toilet waters, see paragraph 2.5, 2.6 and section 3.
If you are sent a gift with a value of £40 or less, and which complies ,with the rules shown in paragraph 2.4 it will be free from customs duty and import VAT, but this does not include alcohol, tobacco, perfumes and toilet waters.

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.