Here is the answer to the gst on internet goods hope it helps, quite clearly 3% should not be charged on goods under £400.
A quick guide as to gst on imported good for private use, states "As a guide, if you recieve goods, (either by mail order, internet shopping, or a gift) from the EU and they are worth £400.00 or less, the customs charge will be under £12 and so you will not have to pay any GST on those goods.*
*note there are exeptions to this, and customs do have the right to ask you to pay custom charges, including GST, even if this charge is less then £12.
http://www.gov.je/NR/rdonlyres/2ECC0...STMailout4.pdf
