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Import VAT and Customs Duty on gifts

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Import VAT and Customs Duty on gifts

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Find out about Import VAT and Customs Duty when you send gifts into the UK.

When you send gifts to someone in the UK you may need to pay Import VAT and Customs Duty depending on the value of the items.

For goods to qualify as a gift the:

  • customs declaration must be complete
  • gift must be sent from a private person outside the UK to a private person or people in the UK
  • gift has not been paid for either directly or indirectly by anyone in the UK
  • gift is of an occasional nature only, for example, for a birthday, Christmas or anniversary

Gifts over £39 are liable to Import VAT. Customs Duty also becomes payable if the value of the goods is over £135.

If you purchase something from outside of the UK to give as a gift to a relative or friend, whether or not it is addressed to that person, it will not be treated as a gift.

If the goods you’re sending are not gifts you can find more information on Tax and customs for goods sent from abroad.


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