A pram listed on an overseas website can look cheaper than the UK price, but the price shown is not always what arrives at the door. Goods sent from abroad go through customs, and tax and duty can be added. This guide sets out what GOV.UK says about VAT and Customs Duty on goods sent from outside the UK, and what the UK Trade Tariff lists for baby carriages. The rules differ between Great Britain (England, Wales and Scotland) and Northern Ireland, so each is described separately. It is general information, not tax advice.
Who is responsible for taking goods through customs
GOV.UK says anything posted or couriered from another country goes through customs to check it is not banned or restricted and that the right tax and duty are paid. The parcel or courier company, such as Royal Mail or Parcelforce, is responsible for taking goods through UK customs, and it tells the recipient if VAT or duty is due. Goods may be seized if the rules are not followed, and the sender must declare goods correctly (GOV.UK, “Tax and customs for goods sent from abroad”).
VAT: Great Britain
For goods sent from outside the UK to Great Britain, GOV.UK says VAT is charged on all goods except gifts worth £39 or less. VAT is charged at the rate that applies to the goods. How it is collected depends on the value:
- Goods worth £135 or less in total: if the buyer bought the goods and they are not excise goods, the seller will have included VAT in the total price paid.
- Goods worth more than £135: the buyer must pay VAT to the delivery company, either before the goods are delivered or when collecting them.
If VAT is paid to the delivery company, it is charged on the total package value, which includes the goods, postage, packaging and insurance, and any duty owed (GOV.UK, “Tax and duty”). Our guide to VAT on travel systems explains the rates that apply to car seats and pushchairs.
Customs Duty: Great Britain
GOV.UK says Customs Duty is charged on goods sent from outside the UK to Great Britain if they are excise goods or worth more than £135. Non-excise goods worth £135 or less attract no duty. For goods above £135, the rate depends on the type of goods and where they came from, and GOV.UK directs buyers to the Trade Tariff service. Duty is calculated on the price paid plus postage, packaging and insurance. The delivery company will send a bill saying which fees are due, and it will normally hold a parcel for about three weeks before returning it to the sender if the bill is unpaid.
Northern Ireland
For Northern Ireland, GOV.UK says VAT applies to goods sent from outside the UK and the EU. Customs Duty applies to goods that are excise goods, worth more than £135, or considered at risk of entering the EU, and the courier company will say if goods are considered at risk. For goods not at risk of entering the EU, non-excise goods worth £135 or less attract no duty, and above £135 the UK rate of duty applies. Buyers in Northern Ireland whose goods are at risk of entering the EU should follow the separate rules GOV.UK sets out for that situation.
What the Trade Tariff lists for prams
The UK Trade Tariff classifies “Baby carriages and parts thereof” under heading 8715. For commodity code 8715 00 10 00, “Baby carriages”, the tariff lists a third country duty of 2.00% and VAT of 20.00%. It also lists 0.00% preferential duty for goods from a long list of countries and trading areas, including the European Union, which depends on the goods qualifying under the relevant trade arrangement (UK Trade Tariff, commodity 8715 00 10 00, “Baby carriages”). The tariff showed these rates on 21 September 2026 and they can change, so a buyer should check the current tariff and confirm the right commodity code for the specific product with the seller or the delivery company.
As an illustration only, a pram costing £300, with £30 for postage and packaging, ordered into Great Britain from a country without a preferential rate would total £330 for duty purposes. Duty at 2% would be £6.60. VAT at 20% on £336.60 would be £67.32, giving £73.92 in extra charges on top of the £330. This is a worked example of the GOV.UK method, not a quote.
Practical points before ordering
- Check whether the seller shows prices with UK VAT included, as GOV.UK says sellers will have done for goods worth £135 or less.
- Ask what the total delivered cost will be if the order is above £135.
- Check the seller’s return arrangements before ordering. Our guides to the 14-day cancellation right and faulty pushchairs describe the UK rights that apply when a trader supplies a pushchair.
- GOV.UK says a refund of VAT or Customs Duty can be requested if goods are returned or the buyer thinks too much was charged, using form BOR 286 for Royal Mail or Parcelforce deliveries and form C285 for other couriers.
Questions readers often ask
Is the £135 figure a limit on what can be bought?
No. It is the value at which the way VAT is collected changes, and the point above which Customs Duty can apply.
Who sends the bill for tax and duty?
According to GOV.UK, the parcel or courier company, such as Royal Mail or Parcelforce, which will say exactly which fees are due.
The bottom line
For a pram ordered from outside the UK, VAT and duty can add to the price. In Great Britain, goods worth £135 or less should have VAT included by the seller and attract no duty, while goods above £135 attract VAT paid to the delivery company plus duty at the tariff rate, which the UK Trade Tariff lists as 2% for baby carriages unless a preference applies. Northern Ireland follows similar thresholds with extra rules for goods at risk of entering the EU. A total delivered price should be confirmed before ordering.