Receiving a gift from outside the European Union (EU)

Overview

You may not have to pay Customs Duty and Value-Added Tax (VAT) if you receive a gift from outside the European Union (EU). This relief is subject to certain rules and thresholds.  

There are separate reliefs available for travellers who wish to import goods with them on return from abroad. Full details of these reliefs are set out in the information for travellers travelling from outside the EU.

If Customs Duty or Excise Duty is applicable, it will always be collected.

Next: Rules for duty relief on gift consignments