Afternoon Terry,
I have bought 4 kits so far, the most recent delivered last week.
None of them a Moreplay and I am not exactly sure of how the fees are worked out. (I am hoping this gets more helpful, but it's not a promising start is it!)
Excise Duty is nil but there is Customs Duty and Import VAT to pay plus a £12 Clearance Fee.
This is all handled by ParcelForce, the item being held at your local delivery depot until you pay them online after they send you an invoice.
To give an idea of cost, I paid a total of £63.30, including the £12 fee, on a Kaiju which is over 4 times the cost.
It appears that Customs Duty was around 2% as it was about one tenth the VAT (at 20%).
However, neither the customs duty or the VAT appear to have been based on the purchase price or I would have been paying considerably more.
From what I can work out it was based on the 'value' put in the customs declaration form.
Assuming this reflects cost of components rather than sale price, I would not expect the MorePlay to be a quarter the import cost but something comparable.
I am unable to reproduce the invoiced amounts exactly but get pretty close using 20% and 2% of the 'value' in the declaration form filled out by Eileen (her signature is on the form) and adding £12.
Hope this helps and I cannot be more certain other than to say that other kits faced similar import costs.
Kits have arrived on average a couple of weeks after ordering, 4 days getting to UK then another 10 days in the UK, incuding waiting for invoice, making payment, processing payment etc