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VAT and duties payable when importing personal goods from Switzerland and the Channel Islands to the EU?
http://www.hmrc.gov.uk/customs/tax-and-duty.htm#3 explains the Import VAT situation quite well.  As for who enforces and collects it, if you're talking about buying online and having it shipped to you then you'll notice on the parcel a Customs sticker declaring the contents and value. It is the responsibility of the courier company to collect any duty due from you and pass it on to HMRC.  In practice what this means is that you receive a card or note from the courier saying "we're impounding your package until you pay the import duty" and they usually charge a fee on top of the duty itself.  Of course you can always go out there yourself and bring something back, but then it is your responsibility to declare it at the customs checkpoint when you enter the country.