HM Revenue and Customs is doing its bit to get us all shopping.

It has opted to get rid of the custom duties on items bought online for less than £105 from outside the EU.

The new rules will come into action on 1 December and changes the original rule that saw free duty only on items bought for less than £18.

Online shoppers will still, however, has to pay VAT.

"Whether you are looking to get your hands on the latest computer game, designer clothes or DVDs, it is important to be aware of the law on customs charges, especially as this is about to change", said Doug Tweddle, of HMRC.

"If you are buying goods from countries outside the EU, it is in your interests to know what the rules are", added Tweddle.

"For example, some websites do not always make clear there is duty or VAT to pay, while others may misrepresent or undervalue your goods to try and avoid paying charges."