Tax on goods from the USA

[TubbyRutter]

I have a friend in the US and we are planning on sending each other a few bottles of whiskey, but looking at the inland revenue site there does not seem to be a definitive answer on what is allowed through and what isn’t. The packages will be marked as gifts, but it is the agreed value and the thresholds for each tax that is causing the most confusion.

I understand a CN22 form will need to be completed

From what I can see as long as the value of the goods does not exceed £135 it will be exempt from customs duty. VAT will be charged if the gifts are over £40. As the package contains spirits there will also be an excise duty too.

Does this cover most of it? I just need to see how expensive these few bottles of whiskey are really going to be!