ImportDuties VAT and Customsimport DutyVAT on gifts

When you may need to pay

When you send gifts to someone in the UK you may need to pay ImportCustoms VATDuty, excise duty and Customsimport DutyVAT, depending on the value of the items.

For goods to qualify as a gift the:

• a customs declaration must be complete
completed, and the gift:
• gift must be sent from a private person outside the UK to a private person or people in the UK
• giftshould has not have been paid for either directly or indirectly by anyone in the UK
• giftshould isbe of an occasional nature only,only for(for example, for a birthday, Christmas or anniversaryanniversary)

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

If you purchase something for delivery from outside of the UK to give as a gift tofor someone, it will not be treated as a relativegift orfor friend,customs whetherpurposes. orThis notapplies iteven isif addressedthe togift thatcomes person,into itthe willUK notaddressed bedirectly treatedto asthe areceiver of the gift.

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

Gifts of alcohol and tobacco products

Gifts of alcohol and tobacco products,products withthat ado value not exceedingexceed £39,£39 in value, qualify for relief from import duties and Importimport VAT.

If the gift is an alcohol or tobacco product, excise duty will be payable regardless of the value of the gift.

Relief from ImportCustoms Duty will only apply up to quantities outlined in the following quantities:table.

Tobacco products	Quantity
cigarettes	50
cigarillos (cigars with a maximum weight each of 3 grams)	25
cigars	10
smoking tobacco	50 grams

Alcohol and alcoholic beverages	Quantity
distilled beverages and spirits of an alcoholic strength exceeding 22% by volume, undenatured ethyl alcohol of 80% by volume and over	1 litre
distilled beverages and spirits, and aperitifs with a wine or alcohol base, tafia, saké or similar beverages of an alcoholic strength of 22% by volume or less, sparkling wines and fortified wines	1 litre
still wines	2 litres

If the limits are exceeded, customsCustoms dutyDuty will be applied to the balance and the consignment will not benefit from any relief of Importimport VAT.

Excise Duty is payable on all alcohol and tobacco products, even if they are a gift.

Undenatured ethyl alcohol and alcoholic beverages containing more than 24% alcohol by volume (abv) are prohibited in international mail.

You may be charged Customs Duty, excise duty and import VAT, and your goods may be seized if they’re:

• spirits over 35 centilitres without a UK duty stamp — read the label stamps section of Excise Notice DS5: UK Duty Stamps Scheme
• cigarettes or hand-rolling tobacco without UK health warnings and fiscal marks — read the fiscal marks section of Excise Notice 476: Tobacco Products Duty

Gifts of perfumes and toilet waters

Customs Duty and Exciseexcise Dutyduty are not chargeable on gifts of perfumes and toilet waters. Import VAT is chargeable if the following allowances detailed are exceeded, or the goods value of the goods exceeds £39.

Item	Quantity
Perfumes	50 grams of perfume
Toilet waters	0.25 litres of toilet water

Perfumes with a flashpoint of less than 60°C are banned from international mail.

Multi-gift packages

Multi-giftThe packages£39 containingVAT morerelief thanapplies oneto gifteach andindividual clearlyperson intendedwhere fora severalmulti-gift people,package thecontains £39more VATthan reliefone appliesgift toand eachis individualclearly person,intended providedfor theseveral people. The goods are:must also be:

• individually wrapped
• specifically addressed to them
• declared separately on the customs declaration
• within the allowances specified
• marked with the price for each individual item on the declaration

If more than one individual package is addressed to a particular person, the value of the goods will be added together. If the total value then exceeds £39, Importimport VAT will be charged. If the total value exceeds £135, Customs Duty may also be due.

If a package contains several different types of goods intended for more than one person, these should be separately described and given a value on the customs declaration.

For Importimport VAT, only as many items that add up to the value of the Importimport VAT threshold of £39 will be granted relief. For example, if a package contains 5 items each with a value of £8,£8 then 4 of the 5 items will be entitled to relief (4 × £8 = £32). Charges will be payable on the fifth item.

When one item is sent to 2 people and its value exceeds £39, it’s not possible to aggregate each person’s gift relief. The value of an individual item itself cannot be divided. For example, one item with a value of £50 sent to 2 individuals cannot benefit from the gift relief.

Querying charges

If you have any questions about a particular customs charge you should contact Border Force as soon as possible using form BOR286.

In the event of a claim, you should retainkeep copies of all wrappings and documents until your claim is settled.