This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government
The threshold on VAT-free postal gifts is reviewed annually - this is an EU requirement.
From 1 January 2013, the threshold in sterling will be £36.
Gifts of an occasional nature, e.g. birthday and Christmas, when sent directly to family and friends in the UK from family and friends outside of the EU are entitled to relief from import VAT if their value does not exceed £36.