Back on this thorny subject, but specifically re: UK imports from the EU, I caught an article on this morning's BBC R4 Today programme which provided some clarification.
In summary: Gifts up the value of GBP39.00 - no import VAT or duty (and hence no handling charge)
From GBP39.00 - 135.00 - VAT levied at UK rate (typically 20%) + handling charge Above GBP135.00 - Duty (variable 0% - 25% dependent upon product) + VAT + handling charge. (I believe VAT is payable on any Duty levied; the Handling charge may also be VATable)
Not specified was non-gifts (i.e. commercial purchase) below GBP39.00 (but do bear in mind that a package marked as Gift when is not, is fraud)
Before the tax specialist spoke, a lady who had sought to buy clothes (from EU retailers) was surprised to find additional charges were due and hence refused to accept the goods.
The article referred to the Government's Tariff Checker Website but said it is not easy to use! In conclusion the tax specialist suggested that "EU Business - UK Consumer" sales will come to a stop ... until some of these rules are eased
Regretfully, no mention of CDs generally or Soundtracks
Note that CDs ordered and paid for pre 01 Jan 21 should be treated for delivery under the previous rules but how this could be determined when the package arrives later this month may not be as easy as saying to the delivery man: I bought this last year ... there's no VAT, etc. to pay! Mitch