HMRC is aware of a text and email scam where the customer is told they must pay customs duty to receive a valuable parcel which does not exist. These scams should not be confused with changes introduced on 1 January 2021, advising that some UK consumers buying goods from EU businesses might need to pay customs charges when their goods are delivered. Find out more about these new rules on GOV.UK. If in doubt, we advise you not to reply to anything suspicious, but to email HMRC at phishing@hmrc.gov.uk straight away and read HMRC phishing and scams guidance.