The new UK import rules from the 1st of January are (as I understand them) :-
Up to £135 - vendor charges UK VAT and pays the VAT to UK govt. - Many vendors are saying it's too much trouble (they have to become UK VAT registered) and won't touch consignments under £135 both EU and worldwide.
I think it's duty free under £135 but I'm not sure about that. I'll have to check.
Confirmed
View attachment 67579
Hong Kong companies already have an agreement to pay UK VAT so may still handle consignments under the £135 limit. Hold-ups from there are due to Covid and flight availability. I've read that e-Express services to the UK resumed this week.
Over £135 - No VAT charged by vendor. VAT and Duty paid by the carrier in the UK (Post Office, etc) who sends you a bill + handling charge. When you've paid them then they'll deliver.
Over £900 - VAT registration, import licences etc.
Details are here:-
https://www.gov.uk/government/publications/notice-143-a-guide-for-international-post-users/notice-143-a-guide-for-international-post-users