Guides / Sending gifts to the UK · Updated 30 September 2026

Sending gifts to the UK from abroad: VAT, duty and declarations

A present from family abroad can arrive free of charge or with a bill attached. Here is how HMRC decides, and how the sender can declare it properly.

This guide is also available in Polish.

Families split between the UK and another country send a lot of parcels: birthday presents from grandparents in Poland, Christmas boxes, a christening gift for a new baby. Most of them arrive without any charge. Some do not, and the recipient is surprised by a card through the door asking for payment before the parcel is released. The difference almost always comes down to three things: whether the parcel really counts as a gift under HMRC's rules, what it is worth, and what is inside it.

This guide explains how the UK treats gifts sent from abroad, based only on what GOV.UK currently says. It does not cover goods you have bought online, which are treated differently.

What counts as a gift

A parcel is not a gift just because the sender writes "gift" on it. GOV.UK sets out conditions, and the goods must meet all of them. They 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.

In practice this means a present from your mother in Kraków to you in Leeds can qualify. A parcel sent by an online shop, a business sending samples to a client, or goods you have paid a relative to buy and post for you do not fit the definition, because a company is involved or the goods are not a genuine present. Goods that are meant to be resold are not for personal use either.

The VAT and duty thresholds for gifts

If the parcel qualifies as a gift, GOV.UK states the following for goods sent from outside the UK:

Two points are worth noting. First, the thresholds are about the value of the goods, so the sender should declare a realistic value rather than guessing low. Second, the boundary at £135 is inclusive: a gift worth exactly £135 falls into the band where duty can apply. How much duty is actually due then depends on the type of goods and the tariff, which is a separate question covered in our guide to import declarations.

Several gifts in one box

Families often pack presents for several people into one parcel to save on postage. GOV.UK allows each gift to receive its own allowance, but only if the gifts are:

• for different people;
• listed on the customs declaration with their individual values;
• wrapped individually.

If the declaration just says "gifts" with one total, or everything is for one person, the parcel is assessed as a whole and the combined value is what counts against the thresholds.

Alcohol and tobacco in gifts

Alcohol and tobacco are the exception that catches people out. GOV.UK says that if you are sent alcohol or tobacco from outside the UK, you will be charged Excise Duty at current rates, and that it does not matter whether the goods were bought or sent as a gift. The gift allowances above do not remove Excise Duty.

There is a further risk. GOV.UK lists goods that can be seized, including spirits over 35 centilitres without a UK duty stamp, and cigarettes or hand-rolling tobacco without UK health warnings. A bottle of vodka or a carton of cigarettes bought in Poland will normally not carry UK markings, so sending them by post can mean losing them entirely rather than just paying a charge.

Who pays, and how the recipient is asked

Any VAT, duty or delivery charges are collected from the person receiving the parcel, not the sender. According to GOV.UK, you will be contacted by Royal Mail, Parcelforce or the courier company if you need to pay, and they will send you a bill stating exactly which fees you need to pay. The carrier may add its own charge for handling the payment; that charge is set by the carrier, not by HMRC, so check the bill itself.

Do not ignore the notice. GOV.UK says parcels are normally held for about 3 weeks, after which they are returned to the sender if the charges are not paid. Be careful, too, with messages claiming to be from a delivery company: pay only through the carrier's own official channels.

Declaring the parcel correctly

The customs declaration completed by the sender at the post office or courier is what HMRC relies on. For the gift rules to apply, the goods must be described as gifts on that declaration. Good practice for senders:

• tick or state that the contents are a gift;
• describe each item specifically ("child's wool jumper", "hardback book", "ceramic mug") rather than "clothes" or "presents";
• give a truthful value for each item;
• when there are gifts for several people, list each gift separately with its own value and wrap each one individually.

Accuracy matters: GOV.UK warns that goods which are not declared to customs correctly may be seized. Undervaluing a gift to stay below £39 or £135, or labelling a purchase as a gift, is exactly the kind of incorrect declaration that puts the parcel at risk.

When it is not a gift

Larger consignments, goods for a business, or belongings you are moving to the UK because you are relocating are handled under other rules. Relocation has its own relief, explained in our glossary entry on personal effects. If you are unsure whether you need professional help with a shipment, see do you need a broker?. For a plain summary of the gift allowances for parcels sent to the UK in one place, Easy Clearance has set out the gift allowances for parcels sent to the UK, which is a useful page to share with relatives abroad before they post something.

Related guides

• Personal purchases from the UK to Poland and the EU: duty, VAT and allowances

• Alcohol and tobacco allowances between Great Britain and Poland

• Sending commercial samples from the EU to the UK: duty and VAT relief

Sources

• Goods sent from abroad: gifts (GOV.UK)
• Goods sent from abroad: tax and duty (GOV.UK)
• Goods sent from abroad: documents (GOV.UK)

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.