[CMOTD]

I have never (so far) been charged any VAT or important charges on purchases from former colonies where Queen Elizabeth II is still head of state. Is that the logic behind HMRC charges, I wonder?

It is largely a matter of luck whether you cop VAT or not. The sheer volume of mail means that customs/Royal Mail are unable to check all purchases, much as the latter would like to add an endless stream of £8 'handling' fees to their coffers. Purchases over £100 are far more likely to be scrutinised than stuff marginally over the £15 VAT exemption limit.

The Commonwealth is not exempt, I have often paid VAT on purchases from both Australia and Canada. I have usually struck lucky with parcels from the USA though and have only ever had one delivery caught for VAT.