NewsCase StudiesEvents

Import VAT and Customs Duty on gifts

Also in the news...

Foreign travel advice Indonesia

FCDO advises against all travel to parts of Indonesia.

Foreign travel advice Romania

Warnings and insurance Still current at: 24 April 2024 Updated: 23 April 2024 Latest update: Information related to drug offences and Romanian music festivals (under 'Laws and cultural differences' subheading on the 'Safety and security' page).

Foreign travel advice The Gambia

Warnings and insurance Still current at: 23 April 2024 Updated: 22 April 2024 Latest update: Ferry services between Banjul and Barra have been suspended until further notice; The Islamic Summit of the OIC (Organisation of Islamic Cooperation) will be held in Banjul on 4-5 May; road closures and delays at Banjul International Airport ('Safety and security' page).

Foreign travel advice China

Warnings and insurance Still current at: 23 April 2024 Updated: 22 April 2024 Latest update: Updated information on flooding (‘Safety and security’ page).

Guidance Living in South Korea

Information for British citizens moving to or living in South Korea, including guidance on residency, healthcare, driving and more.

Import VAT and Customs Duty on gifts

Back to News

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.


You are not logged in!

Please login or register to ask our experts a question.

Login now or register.