How many items do you buy until you have to pay tax?

Question

My cousin is going to America (from the UK) and has promised me to buy loads of clothing (because its cheaper)

Is there a limit before she has to pay tax?

Answer 1

My understanding is she will have to pay the tax (whichever state she is in) wherever she buys the clothing. It doesn't matter how much she buys.

Answer 2

I assume you mean the allowance for duty free goods brought into the UK from outside the EU.  For items such as clothes the allowance is £145.

For goods whose total value exceeds that amount you liable to import tax.  You can buy as many items as you want as long as the total value is below £145.