Aristotle seems to have had some very strange dealings with HMRC. If the CN22 documentation is correct, HMRC will not charge duty if the amount of such duty is less than �7. Duty on DVDs is charged at 3.5%, hence duty only reaches the �7cut-off point if the value of the DVDs is �200 or above. So, for most DVD purchases, duty won't be charged.
As previously stated, VAT is charged if the value of the items in the package is �18 or higher. There is a flat �8 Royal Mail inspection fee for all packages but this is waived if there's no VAT or duty payable.
So, any DVD import with a value of less than �18 attracts no charges. If the value of the package is, say, �20, there'll be �11.50 to pay. (Zero duty, �3.50 VAT, �8 inspection fee).
Source:
http://customs.hmrc.gov.uk/channelsPortalWebAp p/channelsPortalWebApp.portal?_nfpb=true&_page Label=pageTravel_ShowContent&propertyType=docu ment&resetCT=true&id=HMCE_CL_001454
Chris