If you plan to bring any new, non-U.S.-made articles of value, such as cameras, cell phones, digital media players, computers, bicycles, or jewelry that are less than six months old, you should register them with U.S. Customs and Border Protection before departure (CBP Form 4457). Alternately, you can carry your original sales receipts to prove that you purchased them in the U.S. This avoids you having to pay a duty upon your return. Customs regulations vary from country to country; there are usually limitations on liquor, cigarettes, and other goods. To avoid being charged import tax/VAT, items mailed from the USA must be clearly marked as ‘used’ and ‘of no commercial value’ and have a ‘completed declaration form’ attached showing a minimal value (less than £15 GBP regardless of the contents, or £39 GBP for item marked as a ‘gift’). Items with a higher value or not marked in this way will be stopped at Customs and an import levy charged against them – often a large sum of money. Middlebury-CMRS will not knowingly accept mail with any charges due.
Please note: Parcels sent via any Courier may be delivered before you are made aware of the VAT, duty or fee charges – whenever possible it is advisable to use a Regular or Priority Postal Service. Further details are available at: http://www.hmrc.gov.uk/customs/post/