DutyCalculator Help Center
Import taxes explained
- The basics of import duty and taxes
- How to calculate import duty and taxes
- Who prepares the customs declaration
- Who pays import duty and taxes
- Minimum thresholds
- When to pay import duty and taxes
- Handling or brokerage fees
- Example calculation - golf clubs from China to USA
- Example calculation - guitar & amp from USA to UK
- Example calculation - laptop and dress from UK to Canada
- Special cases
- About DutyCalculator
- Tariff classification guidelines
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.