UK customs gift limit 2026 – how to send a gift parcel without customs duty and VAT

A gift sent to the UK is free of VAT if its value is £39 or less, and free of customs duty if its value is £135 or less — but only if it meets HMRC's definition of a genuine gift (sent person-to-person, not bought online for delivery to someone else). Below: what counts as a gift, what happens above these limits, and how to avoid the most common £30+ surprise charge.

Sending parcels to family and friends in the UK after Brexit has become an "extreme sport". Stories about how a grandmother sent a sweater and chocolates to her grandchild, and the grandchild had to pay £30 customs fees, circulate online for a reason.

Is it possible to send a gift without fees? Yes, but conditions must be met strictly defined conditions. HMRC provides duty and VAT relief for gifts (Gift Allowance), but it has limits.

What is the limit for gifts (Gift Allowance)?

Gifts sent to Great Britain are free of VAT up to £39 (approx. 200 PLN, depending on the exchange rate). Customs duty is not charged on non-excise goods worth £135 or less. These limits apply to Great Britain (England, Scotland and Wales); different rules apply to parcels sent to Northern Ireland.

1. Value ≤ £39: No VAT and no duty. The recipient pays nothing. 2. Value > £39 but ≤ £135:

• VAT: 20% of the entire value (not just the excess!).
• Duty: none — no customs duty is charged on non-excise goods worth £135 or less, so you pay only VAT.

3. Value > £135:

• VAT: 20% of the total value.
• Duty: may be payable — the rate depends on the type of goods and where they came from (goods of EU origin can qualify for 0% under the TCA).

Note: The above limits apply exclusively to shipments between private individuals (P2P) sent to Great Britain. If a company (online store) sends a gift to a private individual, the £39 exemption applies does not apply!

Conditions for recognising a shipment as a "Gift"

To benefit from the £39 exemption, the shipment must meet all the following conditions:

1. Sender and Recipient are private individuals. (Invoice cannot be from a company). 2. Occasional nature. (e.g. birthdays, holidays, anniversaries – not regular deliveries). 3. No payment. (The recipient did not pay for the goods). 4. Personal use. (For personal or recipient's family use).

"Prohibited" gifts and excise goods

Alcohol and tobacco are excise goods: Excise Duty is charged at current rates whether they are bought or sent as a gift. Perfume and toilet water are not excise goods, but the gift relief covers them only within small quantity limits (perfume 50 g, toilet water 250 ml). Above these limits the relief is lost and ordinary VAT applies (plus customs duty above £135).

How to avoid fees? Practical advice

1. Customs declaration (CN22/CN23)

This is the most important label on a postal/courier package.

• Select the option: GIFT (Present).
• Describe the contents precisely but truthfully.
• Enter the value. If you send 3 items at £10 each, enter the total value of £30.

2. Watch the value

If you declare a value of £40, the recipient will pay VAT on the full amount (£8) plus a postal handling fee (usually about £8-12). A total of £20 fees for a £40 gift! Try to keep the declared value (including shipping costs, if added to the customs value by the carrier) below £39.

3. "Gift" from an online store

If you buy something from a Polish online store and ask for it to be sent directly to your aunt in London – this is not a gift within the meaning of customs regulations. For Customs, this is a B2C transaction (Company -> Consumer). The £39 exemption does not apply. E-commerce rules apply (VAT paid at purchase or on delivery).

To qualify as a customs "gift", you must first receive the goods in Poland, repackage them, and send as Jan Kowalski to John Smith.

What about the "Handling Fee"?

This is the biggest pain for recipients. Royal Mail and courier companies (Parcelforce, DHL) charge a fee for clearing on your behalf.

• Royal Mail: approx. £8
• Parcelforce: approx. £12

This fee is charged alwayswhen any customs duty or VAT is charged. If you stay within the £39 limit -> No VAT/Duties -> No handling fee. If you exceed the limit by £1 -> You will pay VAT + Handling fee.

Summary checklist for the gift sender:

1. [ ] Is the parcel value below £39? 2. [ ] Is the sender a private individual (not a company)? 3. [ ] Is the CN22/23 declaration completed and marked "GIFT"? 4. [ ] No alcohol or tobacco inside?

Only meeting these conditions guarantees a smile upon delivery, not a shock at a payment demand.

What the current official guidance means in practice

For operational work, the current procedural rules, declaration fields and relief conditions should be checked directly against the official guidance. For this topic, the core reference points are GOV.UK / HMRC, European Commission.

Official sources

• UK GOV (Import VAT & PVA) — GOV.UK / HMRC, 2026-03-04
• EU Commission (Customs procedures) — European Commission, 2026-03-04
• GOV.UK: tax and duty on goods sent from abroad — GOV.UK / HMRC, 2026-03-04