Gift to the UK – whether, when and how to send a parcel without customs duty and VAT? [2026]

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)?

The VAT and duty exemption limit for gifts sent to the UK is £39 (approx. 200 PLN, depending on the exchange rate).

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: 0% (customs duty exemption, you pay only VAT).

3. Value > £135:

• VAT: 20% of the total value.
• Duty: Charged according to the tariff (unless the goods originate from the EU, then 0%).

Note: The above limits apply exclusively to shipments between private individuals (P2P). 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

The £39 limit does not apply to alcohol, tobacco, and perfumes. Different, very low quantity limits apply here. If you exceed them, the recipient will pay exorbitant excise duty (even if it is a gift).

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