Sending / Importing 'Gifts' to the UK

Site updated regularly - Page last updated November 2016

UK Import Services

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  • Do I have to pay duty and VAT on "Gifts"?

    Unfortunately, not many people realise that there is limit on the value of 'Gifts'
    imported into the UK, whereby the receiver must then pay import duty and VAT
    to Customs on ‘Gift’ items over this limit.

    Gifts of a value less than GB£ 36.00, can be imported duty and VAT free, for
    Personal or Family use, under the Customs CPC: 43 00 C08. ukimports

    Frequently Asked Question:
    Q. So what about if there is one big shipment, containing multiple gifts for different members of the same family, where individually they are below the
    GB£ 36.00 limit, but collectively, they are over the GB£ 36.00 limit?

    A. Well, the following is how the Customs Tariff describes the goods covered by
    this CPC, as:
    ............................................................................................................
    Gift items with a total value not exceeding £36 in sterling or if in bulked consignments with a total value of goods addressed to each consignee not exceeding £36 in sterling and all packages in the consignment individually valued below £36 in sterling in the case of a multi-itemed parcel relief may be granted on individual items, with a total value of £36 in sterling or less and charges will then be raised on the residual items (splitting up items is not permitted); are sent free of charge to the consignee.
    ............................................................................................................

    It is now found that in a majority of cases, the value of the gift tends to exceed this GB£ 36.00 limit, therefore, duty and / or VAT will be payable on the ‘gift’ based on the value, declared for Customs purposes. ukimports

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  • How to calculate Duty/VAT
  • Frequently Asked Questions
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