It all depends on who delivers it to you. I recently had a package delivered from the states by fedex, the goods costs around £90. A few weeks after the delivery I got a bill from fedex for the tax which was around £14. Fedex pay the tax to speed up the delivery but I'm sure you don't have to pay any tax if it's under a certain value but it's worth googling it.
__________________
This thread has got a bit of info that might be of use:
http://forums.ebay.co.uk/thread.jspa...=1121615384334