SS Shipping overseas

Items that qualify as a "gift"

For an item to qualify as a "gift", another person must send it to you personally and must include a card or other notice indicating that it's a gift.

* If you receive an imported gift by mail and it's worth $60 CAN or less, you don't have to pay duty or tax.
* If the gift is worth more than $60, you must pay duty and tax on the amount over $60 CAN.
* As well, the $60 CAN exemption that's available on gifts cannot be combined with the $20 CAN exemption that's available on all items.

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From 19 July 2007, excise duty is due on all excise goods (including tobacco and alcohol products) received via post from abroad, including occasional gifts and goods ordered online. This applies to goods sent from EU and non-EU countries. Please see the Government Press release.

Customs duty is not payable on goods bought from countries within the EU. However, VAT is payable (if due) either in the EU country of purchase, or in the UK if the EU supplier is UK VAT registered. But, special rules apply to excise goods ie cigarettes, tobacco alcohol etc and these are explained separately.
Import VAT - if the value of the goods is £18 and over.

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No. Customs duty is waived if the amount of duty is less than £7.

Import VAT is not payable on:

* commercial consignments eg goods purchased over the internet with an intrinsic value not exceeding £18, but this does not include alcohol, tobacco products, perfume or toilet waters
* gifts, excluding alcohol, tobacco, perfumes and toilet waters, with a value not exceeding £36 and which comply with the rules shown in paragraph 2.4.

There are a number of other circumstances where relief from some or all customs charges may be available. If you think your goods may be eligible for a relief you should contact the National Advice Service for further information.

2.4 Gifts

Goods sent as a gift are not free of import duties and import VAT. However, customs duty will not be collected if the amount is less than £7, and import VAT is not chargeable if:

* the value of the gift does not exceed £36
* the customs declaration is completed correctly
* the gift has been sent from a private person outside the EU to a private person(s) in this country
* the gift is for the use of either yourself or your family
* there is no commercial or trade element and the gift has not been paid for either directly or indirectly
* the gift is of an occasional nature only eg for a birthday or anniversary.

Please note the purchase of goods from outside the EU to give as a gift to a relative or friend, whether or not addressed to that person, is treated as a ‘commercial consignment’ for which the import VAT relief threshold is £18 (paragraph 2.3 refers).

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