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Sig_Arlecchino
There is an exact on line calculator - I think you pay duty on anything over about £15 then you pay VAT at 20% on cost of item , postage AND duty . Items can completely slip through with no charges but that is becoming rarer these days.
Some get the sender to declare lower cost but that is fraud and also invalidates any insurance if damaged or lost - The courier will simply say you mis-declared value and any insurance taken out is invalid.