A birthday parcel from your parents in Poland, a Christmas box from a friend in Spain, a wedding present from relatives in the US — once it crosses the border into Great Britain, it goes through customs like any other shipment. Whether you pay anything depends on a few precise rules for gifts to UK customs: the value of the gift, who sent it, and what is inside. Below we set out those rules strictly as HMRC publishes them on GOV.UK, so you know before the courier’s bill arrives.
How UK customs treats gifts sent to you
GOV.UK states that anything posted or couriered to you from another country goes through customs to check that it is not banned or restricted and that the right tax and duty is paid. That explicitly includes things you receive as a gift. The parcel or courier company (for example Royal Mail or Parcelforce) is responsible for taking the goods through UK customs, and it will tell you if any VAT or duty is due.
Your part is twofold: pay any bill you receive, and check that the sender declares the goods correctly. If goods sent from outside the UK are not declared correctly, GOV.UK warns they may be seized, and you may also be fined or prosecuted.
What counts as a gift for customs purposes
A parcel does not become a gift just because it is wrapped nicely. According to GOV.UK, to qualify as gifts the goods must be:
- described as gifts on the customs declaration,
- for a birthday, anniversary or other occasion,
- bought and sent between individuals (not companies),
- intended for personal use.
HMRC’s separate guidance on duties and import VAT on gifts adds that a gift must not have been paid for, directly or indirectly, by anyone in the UK. It is also explicit that if you buy something for delivery from outside the UK as a gift for someone, it will not be treated as a gift for customs purposes — even if it is addressed directly to the recipient. For such purchases the general rules for goods bought online apply instead.
VAT on gifts: the £39 limit
GOV.UK says VAT is charged on all goods sent to Great Britain from outside the UK, except gifts worth £39 or less. Once a gift is worth more than £39, you will need to pay VAT to the delivery company before you receive it.
When VAT is collected by the delivery company, it is charged on the total package value, which includes the value of the goods, postage, packaging and insurance, and any duty you owe. The rate is the VAT rate that applies to those goods. For a practical walk-through of this allowance, Easy Clearance explains how the £39 gift allowance works in practice.
Customs Duty: the £135 line
In Great Britain, Customs Duty is charged on goods sent from outside the UK if they are either excise goods or worth more than £135. GOV.UK sets it out simply:
- Non-excise goods worth £135 or less: no Customs Duty.
- Goods above £135: duty at the rate for that type of goods and its origin — check it in the Trade Tariff service.
- Excise goods: Customs Duty is payable at any value.
Where duty is due, it is calculated on both the price of the goods and the postage, packaging and insurance. In practice, a gift worth £100 will typically mean VAT only, while a gift worth £200 can mean VAT plus duty. Easy Clearance has a separate guide on sending a gift to the UK and the duty and VAT limits.
Several gifts in one parcel
Families often pack presents for several people into one box. HMRC says the £39 VAT relief applies to each individual person where a package is clearly intended for several people, provided the gifts are:
- wrapped individually and specifically addressed to each recipient,
- declared separately on the customs declaration, with the price of each item.
The allowance follows the person, not the parcel: if more than one package is addressed to the same person, HMRC adds the values together, and VAT is charged once the total exceeds £39. A vague, combined description of the contents puts the allowance at risk — the declaration matters as much as the gifts themselves.
Alcohol, tobacco and vapes: no gift exemption
If you are sent alcohol, pre-filled vapes, vaping liquid or tobacco from outside the UK, you will be charged Excise Duty at current rates — GOV.UK states that it does not matter whether you buy the goods or they are sent as a gift. Cigarettes or hand-rolling tobacco without UK health warnings or fiscal marks, and vaping products without Vaping Duty stamps, can also be seized. HMRC’s gifts guidance allows small quantities of alcohol within the £39 relief (for example 1 litre of spirits), but that relief does not remove Excise Duty. It also states that alcoholic beverages above 24% alcohol by volume are prohibited in international mail.
Northern Ireland is different
The rules above apply to Great Britain (England, Wales and Scotland). For Northern Ireland, GOV.UK says VAT and duty apply to goods sent from countries outside both the UK and the EU, so a gift posted from an EU country to Northern Ireland is treated differently (for alcohol, vapes and tobacco sent from the EU, the sender must pay Excise Duty). For gifts from outside the UK and the EU, the same £39 VAT limit applies. Duty treatment in Northern Ireland also depends on whether the goods are considered “at risk” of entering the EU — the courier will tell you if that applies, and the details are on the GOV.UK tax and duty page.
Paying the bill — and getting money back
The delivery company sends you a bill stating exactly which fees to pay. GOV.UK says the parcel is normally held for about 3 weeks; if you have not paid by then, it goes back to the sender. If you return the goods or believe you were charged too much, you can ask for a refund of VAT or Customs Duty: form BOR 286 when Royal Mail or Parcelforce delivered the parcel, form C285 for any other courier. Our guide to reclaiming overpaid duty with form C285 covers the second route step by step.
If the sender writes “goods to be declared by importer”, you will have to complete a full customs declaration yourself, which GOV.UK says can delay your goods by at least 4 weeks. Where that happens, or where a parcel is stuck, a customs agency registered with CDS and holding a UK EORI number, such as Easy Clearance, can handle the customs declaration in the UK for you.
Checklist: sending gifts to the UK
- ☐ The sender is a private individual, not a shop or company
- ☐ The declaration describes the contents as gifts and names the occasion
- ☐ Each gift is listed with its own value and wrapped individually
- ☐ Gifts worth more than £39 will be charged VAT — budget for it
- ☐ Above £135, check the duty rate in the Trade Tariff
- ☐ No alcohol, tobacco or vapes unless you are ready to pay Excise Duty
- ☐ Pay the courier’s bill within about 3 weeks
- ☐ Overcharged? Claim with BOR 286 (Royal Mail/Parcelforce) or C285 (other couriers)
Mini-FAQ
Do I pay customs on a gift sent to the UK?
Not always. According to GOV.UK, VAT is not charged on gifts worth £39 or less, and non-excise goods worth £135 or less are not charged Customs Duty in Great Britain. A gift worth more than £39 is liable to VAT, and goods above £135 can also attract Customs Duty at the rate for that type of goods.
Does a gift ordered from an online shop count as a gift?
GOV.UK says that to qualify as gifts, goods must be bought and sent between individuals, not companies. A parcel dispatched by a retailer does not meet that condition, so the gift allowance should not be assumed for it.
Who tells me if I have to pay, and how long is my parcel held?
Royal Mail, Parcelforce or the courier company will contact you with a bill showing the fees. GOV.UK says they normally hold the parcel for about 3 weeks; if the bill is not paid by then, the parcel is returned to the sender.
Can I get money back if I was charged too much?
Yes. GOV.UK says you can ask for a refund of VAT or Customs Duty if you return the goods or think you were overcharged: form BOR 286 if Royal Mail or Parcelforce delivered the parcel, and form C285 for any other courier or freight company.
Sources (gov.uk): Tax and customs for goods sent from abroad, Tax and duty, Gifts, Duties and import VAT on gifts. Rules can change — check the current HMRC guidance before sending or paying.
Need help with this? Plutos Team prepares CDS import and export declarations and T1 transit documents for UK–Poland trade. Contact us with your shipment details.