Tax and customs for goods sent from abroad

4. Gifts

To qualify as gifts, goods must be:

  • described as gifts on the customs declaration
  • for a birthday, anniversary or other occasion
  • bought and sent between individuals (not companies)
  • intended for personal use

Sending more than one gift

If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:

  • for different people
  • listed separately on the customs declaration
  • wrapped individually