Changes introduced on 1 January this year mean that some UK consumers buying presents for family and friends from EU businesses may now need to pay customs charges when their goods are delivered.

In the same way that consumers have previously had to pay charges when buying certain items from non-EU sellers, the same rules now also apply to goods being bought from the EU.

Shoppers buying stocking fillers or small items don’t need to worry about the changes. Only those buying excise goods - tobacco or alcohol - or ordering luxury items or presents in consignments worth more than £135, before discounts are applied, should be affected.

VAT will still apply on purchases made in consignments worth less than £135 but should be charged by the seller at the point of sale.

But anyone buying a more expensive product from abroad may need to pay import VAT, customs duty and/or excise duty when they receive their order. The amount due will depend on a range of factors, so to avoid surprises consumers should check with their seller to ensure they don’t end up over budget this holiday season.

To help shoppers, HMRC has produced diagrams to explain the various scenarios when buying from the EU. The government has also published easy to follow guidance for consumers to help everyone to understand the changes and when, why and how charges will need to be paid.

Katherine Green and Sophie Dean, directors general, borders and trade, HMRC, said: “With 100 days until Christmas, we want to remind shoppers of the changes introduced since 1 January so that their present buying experience is as smooth as possible, and that online shoppers don’t inadvertently get caught out by any unexpected charges.”