DutyCalculator Help Center

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

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


If the value of the gifts in the consignment (not including shipping and insurance costs) does not exceed £40 (€45, or equivalent in local currency) 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 £40 (€45, or equivalent in local currency), 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 (€150, or equivalent in local currency) or 
    • the duty amount payable is less than £9 (€10, or equivalent in local currency).
  • A flat duty rate of 2.5% applies if:
    • the value of the gifts in the consignment is less than £630 (€700, or equivalent in local currency) AND
    • it is to your benefit. 
    • Otherwise the normal duty rate applies. 
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