Gifts sent from outside the EU
If you're sending or receiving a gift from outside the EU:
Excise Duty is payable on any alcohol or tobacco products
Customs Duty is payable if the value of the gift exceeds £135, but will be waived if the amount of duty is £9 or under
import VAT is payable if the value of the gift exceeds £36
To qualify as a gift:
It must have been sent from a private person outside the EU to a private person(s) in the UK.
The Customs Declaration must be completed correctly – see guidance on the customs procedures for goods posted to the UK link below.
It must be for the use of either you or your family.
There must be no commercial or trade element and it must not have been paid for by the recipient either directly or indirectly.
It must be of an occasional nature only - for example for a birthday or anniversary.
If it's perfume or toilet water it must be within the allowances described in the earlier section 'Perfume and toilet water'. If the allowances are exceeded than charges apply on the excess.
Customs procedures for goods posted to the UK
Gifts ordered over the internet - UK tax and duty still due
Ordering and paying for goods over the internet to be sent to someone other than you, doesn't count as a gift. The recipient will be liable to UK duty and tax.