Guide
Import Duty on Gifts UK
Gifts sent from abroad can have special relief rules, but they are not automatically free of import VAT, duty or delivery-company charges.
UK import rules checked: 13 October 2026 — £135 relief still applies to eligible GB imports
Current Great Britain rules: non-excise consignments with an intrinsic goods value of £135 or less normally have no customs duty; perfumes and toilet waters are excluded from this relief. VAT can still be due, usually at checkout or by business reverse charge for qualifying overseas sales.
HMRC plans to remove the £135 customs-duty relief by October 2028 at the latest. The commencement date will be set by regulations. These future rules are not applied to today's estimates. HMRC policy paper.
Vaping Products Duty started on 1 October 2026 at £2.20 per 10 ml, including nicotine-free vaping liquids. Excise goods need specialist calculations and are not supported here. HMRC vaping update.
What counts as a gift
GOV.UK guidance distinguishes genuine gifts from purchases sent as gifts. The sender, recipient, payment and occasion can matter.
If you buy goods from overseas for delivery to someone in the UK, it may not be treated as a customs gift even if it is a personal present.
How to estimate
Use the goods value, postage, insurance and a likely commodity code. Then check the GOV.UK gift guidance for current relief thresholds and exclusions.
Excise goods, perfumes, tobacco, alcohol and restricted goods can need extra checks.
Accuracy and limitations
Use these pages as a planning aid, not a binding customs decision. Commodity classification, origin, preference evidence, excise rules, trade remedies and carrier charges can change the result.
Great Britain calculator only. Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.
Worked examples
Personal gift parcel from the USA
Commodity 9503004100; origin United States
- Goods value
- £80.00
- Freight
- £20.00
- Insurance
- £0.00
- Customs value
- £100.00
- Duty basis
- Illustrative personal parcel scenario at 0%
- Duty
- £0.00
- VAT base
- £100.00
- Import VAT
- £20.00
- Landed cost
- £120.00
Gift relief rules depend on who sent the goods, value, commodity type and current GOV.UK thresholds. Check GOV.UK before relying on relief.
FAQs
Are gifts always duty free?
No. Gift treatment depends on value, the sender and recipient, the type of goods and current GOV.UK rules.
Can a courier charge a handling fee on a gift?
Yes. Delivery-company handling fees are separate commercial charges and may apply even when the tax calculation is small.
Is this a final customs bill?
No. The calculator gives an estimate for Great Britain imports. The final amount depends on the accepted customs declaration, commodity classification, origin evidence and current official guidance.
Estimate only. Final liability depends on the accepted customs declaration, commodity classification, origin evidence and supporting documents. Not legal or tax advice. Not affiliated with HMRC or GOV.UK.