Tax on gift parcels received from abroad

Katerina Galkina · EN · 07/10/2026

What qualifies as a gift

Writing “gift” on a parcel does not automatically create an exemption. Under GOV.UK's conditions ↗, it must be sent between individuals, intended for personal use and connected with an occasion such as a birthday. The customs declaration must describe it correctly. An item bought from a shop for yourself does not become a personal gift because you ask the seller to change a label.

Before dispatch, ask the sender for an itemised list with individual values and clear descriptions. Used items also require an honest valuation: having no receipt does not make their value zero. Keep photographs and available price evidence in case the valuation needs explaining.

Which charges may apply

For qualifying gifts entering the UK, the VAT exemption covers values up to and including £39 ↗. VAT may arise above that amount. The ordinary Customs Duty threshold for non-excise goods entering Great Britain is £135. VAT and duty are separate charges, and the carrier may add its own clearance fee.

Alcohol, tobacco and other excise goods have separate rules regardless of whether they are gifts. For Northern Ireland, use its specific section of the guidance: imports from the EU and other countries are treated differently from deliveries to England, Scotland and Wales.

Several gifts in one parcel

GOV.UK allows separate allowances for gifts to different people when they are individually wrapped and listed on the declaration with their individual values. Prepare that information before handing over the parcel. You cannot arbitrarily divide one expensive object between several recipients to bring it below the limits.

Also check the chosen carrier's content restrictions and the destination country's rules. A tax exemption does not authorise a prohibited item to be sent.

Deal with an unexpected bill

Ask the carrier for its calculation and the basis for the charge. Compare the declaration, valuation and gift status; do not enter bank details through an unsolicited message link. GOV.UK provides BOR 286 for challenging excess VAT or duty on Royal Mail and Parcelforce deliveries and C285 for other carriers. Retain the bill and payment evidence. Discuss the carrier's commercial fee separately: correcting tax does not automatically require that fee to be refunded.