Tax and customs for goods sent from abroad
Gifts
To qualify as gifts, 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
Sending more than one gift
If you’re sending more than one gift in the same parcel, you get the Customs Duty and VAT-free allowance for each gift if they’re:
- for different people
- listed on the customs declaration with their individual values
- wrapped individually