2.4 Gifts
Goods sent as a gift that are over £40 in value are liable to import VAT. Customs duty also becomes payable if the value of the goods is over £135 but is waived if the amount of duty calculated is less than £9.
To qualify as a gift:
* the customs declaration must be completed correctly
* the gift must be sent from a private person outside the EU to a private person(s) in this country
* there is no commercial or trade element and the gift has not been paid for either directly or indirectly
* the gift is of an occasional nature only, for example, for a birthday or anniversary.