Rates of VAT will vary from destination to destination.
The value for VAT is the declared value of the goods plus the transport costs to the country of destination plus where applicable the Customs Duty.
Goods = 2 special edition CD sets
Value of goods £80 + Transport to the destination £35
Total value for Duty £115 x 3.5% Duty = Total Duty payable £4.02
Value of goods £80 + Transport to the UK £35 + Duty charges £4.02
Total value for VAT £119.02 x 20% = Total VAT payable £23.80
Therefore the total import Duty and VAT charges payable on import of these goods would be £27.82.
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