Thanks kernow - that's useful. When you say low value - do you mean under £15 as a commercial transaction (which seems a bit too low - might attract attention), or under £36 as a gift? From reading it seems that below both of these thresholds avoids duty and VAT, and hence the Royal Mail/Parcel Force fee. I'm thinking maybe a $50 (£30) value as a gift for a watch case and bracelet....