OFGIF2200 - General principles: goods imported by official visitors and intended as gifts for the host authorities

General

Relief is allowed for goods imported into the United Kingdom (UK) by official visitors who intend offering them as gifts to the host authorities in the UK during the visit.

Conditions of the relief

To qualify for the relief, visitors must normally be resident outside the UK and the gift or gifts must:

• be offered on an occasional basis only
• be free from any commercial interest
• not be an alcoholic drink, tobacco or tobacco product
• not be subject to import prohibitions and restrictions.