Relief from Customs Duty and VAT on gifts and consignments of low value
You may not have to pay Customs Duty and Value-Added Tax (VAT) if you:
- receive a gift from outside the European Union (EU)
- import goods of low value from outside the 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 low value consignments