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#100
That's why I said 'if any'. And don't forget they value the goods at this country's price, not the country you bought it from. All that above is a load of quoff anyway, I imported a comic that cost me £120 (papers and documents are tax exempt don't forget) and they sent me a bill for £45. I got in touch with them and they pissed about until it went past the 30 days they'd hold it for then they sent it back to the States. That was following fifteen phone calls to them.
Take your chances with HMRC by all means, but if it was that easy nobody would buy anything from this country and would all therefore be avoiding taxes.
I know it's from official documentation. From my own numerous previous experiences I can safely tell you HMRC do whatever the hell they want, regardless of what their documentation says.