Duties and import VAT on gifts
Find out about Customs Duty, excise duty and import VAT you may need to pay when you send gifts into the UK.
If you’re exporting goods you can read guidance on sending post or a parcel abroad.
When you may need to pay
When you send gifts to someone in the UK you may need to pay Customs Duty, excise duty and import VAT, depending on the value of the items.
For goods to qualify as a gift a customs declaration must be completed, and the gift:
- must be sent from a private person outside the UK to a private person or people in the UK
- should not have been paid for either directly or indirectly by anyone in the UK
- should be 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 for delivery from outside of the UK as a gift for someone, it will not be treated as a gift for customs purposes. This applies even if the gift comes into the UK addressed directly to the receiver 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 that do not exceed £39 in value, qualify for relief from import duties and import VAT.
If the gift is an alcohol or tobacco product, excise duty will be payable regardless of the value of the gift.
Relief from Customs Duty will only apply up to quantities outlined in the following 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, Customs Duty will be applied to the balance and the consignment will not benefit from any relief of import VAT.
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 excise duty are not chargeable on gifts of perfumes and toilet waters. Import VAT is chargeable if the following allowances detailed are exceeded, or the 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
The £39 VAT relief applies to each individual person where a multi-gift package contains more than one gift and is clearly intended for several people. The goods 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 exceeds £39, import 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 import VAT, only as many items that add up to the value of the import VAT threshold of £39 will be granted relief. For example, if a package contains 5 items each with a value of £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 keep copies of all wrappings and documents until your claim is settled.
Updates to this page
Last updated 18 October 2024 + show all updates
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Information about gifts of alcohol and tobacco products has been updated to confirm that excise duty is payable and does not depend on the gift value, and when these types of gifts may be seized.
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First published.