DutyCalculator Help Center

Do I have to pay duty and VAT on a gift?

Imported gifts are subject to different rules and minimum thresholds for the exemption of duties and taxes than imports of purchased goods.

A gift is defined by customs as any item which:

  • has been sent from a private individual to another private individual AND
  • is for the personal use of the individual or his or her family AND
  • has not been paid for, either directly or indirectly by the receiver AND
  • is of an occasional nature only; e.g. for a birthday or anniversary

In the UK for example, if the value of the gifts in the consignment (not including shipping and insurance costs) does not exceed £34 and the customs declaration is correct, duty and VAT will not be paid on the gifts.

If the value of the gifts in the consignment is greater than £34 then:

  • VAT is payable in all cases. 
  • Duty will be payable unless:
    • the value of the gifts in the consignment (not including shipping and insurance costs) is less than £135  or 
    • the duty amount payable is less than £7 
  • A flat duty rate of 2.5% applies if:
    • the value of the gifts in the consignment is less than £630 AND
    • it is to your benefit. 
    • Otherwise the normal duty rate applies. 
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