Gift Allowance £39 from the UK — How to Use It and When It Fails (2026)

The Exact Conditions for Gift Allowance — All Must Be Met Together

Gift allowance is a customs relief regulated by EU customs law. On the EU/Poland side the legal basis is Council Regulation (EC) 1186/2009 establishing the Community system of reliefs from customs duty (Articles 25–32). On the UK sending side — the requirement to complete the CN declaration correctly. The customs authority assesses eligibility on the basis of CN data and the nature of the consignment. There is no automaticity: if the declaration is incorrect or raises doubts, the customs authority may request additional documentation or charge duty.

Condition 1 — Private individual to private individual

The relief applies exclusively to consignments between natural persons (private to private). This means: - SENDER: a natural person — not a company, shop, or e-commerce seller. - RECIPIENT: a natural person — not a company, not an import for business purposes. If you ask a shop or seller (Amazon, eBay, Etsy) to label a parcel as “gift” — the relief does NOT apply. This is an attempt to evade duty and may be treated as deliberate undervaluation or false classification — a violation of customs law. Customs authorities know this pattern: a parcel with a business return address, commercial packaging, or product barcode will not be released as a gift even if the declaration says otherwise. Source: Reg. 1186/2009 art. 25–27: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32009R1186

Condition 2 — The 45 EUR value limit and non-commercial character

The customs relief for gifts in the EU is set at 45 EUR (not £39 — the GBP equivalent depends on the exchange rate) — conditions set out in Regulation 1186/2009. The value is the actual price of the goods (not arbitrary, not understated). If you send a watch worth £200 with a CN declaration of “£15 — present”, the customs authority may challenge the value (especially for well-known brands or products with a clear market price). NON-COMMERCIAL CHARACTER: the consignment must be occasional, not regular. Several parcels a week from the same person to the same person will raise suspicion of commercial intent. “Non-commercial” also means the recipient is not reselling the goods. Quantity limits for certain goods within the gift allowance: alcohol — maximum 1 litre of spirits or 2 litres of wine; tobacco — up to 50 g of tobacco or 50 cigarettes. Exceeding these limits means excise duty and import duty on the whole quantity.

Condition 3 — Correctly marking the parcel as “gift” on the CN declaration

On form CN22 or CN23 you must tick the “gift” category. The description of contents must be specific and honest: “used books”, “hand-knitted sweater”, “chocolates gift box”. Vague descriptions such as “goods” or “clothing” may trigger manual verification by a customs officer. DO NOT write: - “no commercial value” — every item has a value (even second-hand) - blank value fields - token values (£1 for a £200 watch) DO write: - the actual value (purchase price or market value of used goods) - quantity and weight - a detailed description of each type of item in the parcel Official guidance on completing the CN form: https://www.gov.uk/guidance/customs-declarations-for-goods-you-post-or-courier-from-great-britain

What Absolutely Does Not Qualify as Gift Allowance

Gift allowance is automatically lost in a number of common situations that many senders are unaware of. Customs authorities are alert to these scenarios and check them routinely. Below are the most frequent cases where the relief is forfeited despite the sender’s intentions.

An online seller sends a “gift” instead of goods sold

This is the most common non-compliant scenario: you buy a product from a seller (Alibaba, a Chinese shop, some UK shops) and ask them to describe the parcel as a gift to avoid duty. The seller writes “gift” on the CN form and a lower value. This is a false customs declaration and a violation of customs law on the part of both sender and recipient. If detected: duty charged on full value, possible financial penalty, seizure of the parcel. EU customs authorities (including Poland’s KAS) have access to market price databases and recognise popular products. This also applies when a company sends a “gift” as part of a promotion or loyalty programme — the commercial nature of the relationship rules out gift allowance.

Multiple parcels to the same person — when customs combines them

If you send several parcels to the same person in a short period, the customs authority may aggregate them into a single consignment and sum the values. If the total exceeds 45 EUR, the relief is lost for all parcels. Example: you send three parcels each worth 20 EUR within one week — total 60 EUR. The customs authority may conclude this was one order deliberately split (so-called artificial splitting) to stay below the threshold. Result: duty and VAT on the combined value of 60 EUR. EU rules are unambiguous on this — deliberately splitting a consignment to benefit from the relief is prohibited. Source: Reg. 1186/2009 art. 29 + EU Customs Code (Reg. 952/2013 art. 138): https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=celex:32013R0952

Gift Allowance Step by Step — How to Send a Gift from the UK to Poland Correctly

If you meet all the conditions, sending a gift from the UK to Poland within the gift allowance is straightforward. Below is a practical guide — from choosing the declaration form to clearing customs on the Polish side.

Step-by-step guide: completing the CN22 for a gift

STEP 1: Choose the right declaration. Parcels up to 2 kg and value up to £300 — form CN22. Larger or more expensive — CN23. Both available at UK post offices. STEP 2: Tick the GIFT category in the appropriate box. Do not choose “sale”, “returned goods”, or “other”. STEP 3: Write a detailed description of the contents. Correct examples: “english book”, “handmade sweater”, “tea gift set”. Incorrect: “goods”, “present”, “clothes”. STEP 4: Enter the ACTUAL value of the goods — purchase price or market value of used goods. Do not understate. STEP 5: Ensure the value does not exceed 45 EUR. Convert from GBP using the NBP or European Central Bank rate. STEP 6: Affix the CN22 visibly on the outside of the parcel and hand it in at the post office.

What to do when customs challenges your consignment

If the recipient in Poland receives a notice that the parcel has been held and duty has been demanded despite your sending it as a gift within the gift allowance, they can appeal. Required documents: a copy of the CN declaration (if available), proof of purchase (receipt, order printout), a statement from the sender indicating the personal relationship with the recipient. The appeal procedure in Poland is handled by the fiscal-customs office (PUESC or directly at the office). More information about appeal procedures: https://puesc.gov.pl/ For low-value B2C parcels (under 150 EUR), the time cost of an appeal is often not worthwhile — which is why it is important to get the CN declaration right from the start. This article reflects the legal position as at 2026-04-18. Contact a customs broker before taking action.

What the current rules say

Gift allowance of 45 EUR (approx. £38–39) allows you to send a gift from the UK to Poland duty-free and VAT-free, but only when four conditions are simultaneously met: private individual to private individual, occasional character, value below 45 EUR, and correct marking of the CN22 as “gift”. Online sellers cannot use this relief, and artificially splitting consignments is illegal. Legal basis: Council Regulation (EC) 1186/2009. This article reflects the legal position as at 2026-04-18. Contact a customs broker before taking action.

FAQ — frequently asked questions

What is the gift allowance limit for parcels from the UK to Poland?

The gift allowance limit is 45 EUR (not £39 — the GBP equivalent depends on the exchange rate). This is the EU customs relief threshold for gifts from third countries, set out in Council Regulation (EC) 1186/2009. Below 45 EUR: no duty, no VAT (if all conditions are met). Above 45 EUR up to 150 EUR: 0% duty, VAT is due.

Can a shop send goods labelled as a gift to avoid customs duty?

No — this is a false customs declaration. Gift allowance works only between private individuals. If a shop or seller sends goods as a “gift” to avoid duty, this is contrary to customs law. The customs authority may charge duty on the full value and impose a penalty.

Is the threshold £39 or 45 EUR for a gift from the UK?

The limit is set in EUR — 45 EUR. In GBP this is approximately £38–39 at a typical exchange rate, hence the common reference to “£39”. Polish customs calculate the EUR threshold using a rate set by the Ministry of Finance. To be safe, keep the value below £40 to allow a margin.

Can alcohol and tobacco be sent as a gift from the UK to Poland?

Alcohol and tobacco are excluded from the full gift allowance. Separate quantity limits apply: spirits — up to 1 litre; wine/beer — up to 2 litres; tobacco — up to 50 g or 50 cigarettes within a gift. Exceeding these limits results in excise duty being charged.

What happens if I send several parcels to the same person?

The customs authority may aggregate the values of several parcels sent to the same person in a short period. If the total exceeds 45 EUR, the relief is lost for all parcels. Artificially splitting a consignment to stay below the threshold is prohibited under Regulation 1186/2009 art. 29.

Official sources

• Council Regulation (EC) 1186/2009 — customs reliefs (art. 25–32 gifts) — EUR-Lex
• Customs duty on goods sent from abroad — GOV.UK — GOV.UK
• Customs declarations for goods posted from Great Britain — GOV.UK
• PUESC — Polish Customs and Tax Electronic Services Platform — PUESC