If it is liable for duty/VAT you will also have to pay parcelfarce again to receive the item. Usually £12.
Disgraceful, legalised theft.
You could try arranging to clear it yourself instead of "allowing" the courier to use their deferment account.
It's not really viable for most people though, especially not private individuals. Do you have access to CHIEF?
More information here:
http://www.hmrc.gov.uk/customs/post/paying-tax.htm
From the Parcelforce Website:
If we receive a parcel from overseas for import customers, we will pay any Customs duties and taxes on their behalf to HMRC. However, we will require payment for this, together with our Customs clearance fee, before the parcel can be delivered to them. Parcelforce Worldwide charges a Customs clearance fee which helps cover the cost of additional handling, administration, collection of monies and provision of facilities for Customs clearance of packages.
We have two levels of clearance fee for import parcels. There is a charge of £13.50 for express parcels imported through the EMS (i.e. International Datapost equivalent) and GLS (i.e. Euro 48 equivalent) networks and also for high value standard parcels (valued at over €1000). For all other import parcels, an £8 charge will apply.
These clearance charges are only applied if a duty or tax is payable on the parcel.
TNT say:
8.3 Any customs duties, taxes (including but not limited to VAT if applicable), penalties, storage charges or other expenses we incur as a result of the actions of customs or other governmental authorities or your failure and/or the receiver's failure to provide proper documentation and/or to obtain the required licence or permit will be charged to you or the receiver of the shipment. In the event that we decide to charge the receiver and the receiver refuses to pay the incurred charges you agree to pay them to us together with our fee for the administration involved as well as any extra costs we will incur. Upon our first request you will provide a proper guarantee for any of the duties, taxes, penalties, storage charges or any other expenses set out in this condition.
DHL say:
How are the charges paid?
We will not be able to deliver your goods to you until we have paid the Duty and VAT charges on your behalf. Some businesses have their own accounts with HM Customs and Excise and we merely arrange for their account to be directly debited by Customs. Many other importers, particularly private consumers do not have an account with Customs. We must therefore pay the charges on your behalf before we can deliver your goods to you. We will then invoice you for the Duty and VAT we have paid over on your behalf. A small administration fee will be added to the Duty and VAT invoice we send you.
You get the picture
