Daz75 is correct.
When you receive your parts there will be a value/customs sticker added. It states you are allowed £15.00. Anything over this value will be hit for,
Handling fee, VAT, Import etc....
Like mentioned, If its marked as gift or value is changed below the US dollar limit you will not get hit for the above. With Royal Mail/ Parcel Force the Handling fee is £8.50 alone.
If you get hit you will receive a card through the door (its grey) not Red, explaining the amount and its broken down showing what the charges are.
Hope that helps.....