Customs gift allowances in 2026: the UK (£39), EU (€45), US ($100) and Canada (CA$60)
A real gift from one person to another can cross the border with little or no tax, but only up to a small limit and only if nobody paid for it. Sellers on Etsy, eBay and Shopify are often asked to "mark it as a gift"; for a sale that is a false declaration. Here are the official gift allowances for the UK, the EU, the US and Canada, what happens above them, and why a business cannot use them, with an official source and date for every rule.
Gift allowances at a glance
| Destination | Person-to-person gift allowance | Above the allowance | Official source |
|---|---|---|---|
| United Kingdom (Great Britain) | No VAT up to £39 | VAT on the whole gift; customs duty only above £135 (non-excise goods) | GOV.UK, GOV.UK |
| EU (rules as explained by Ireland's Revenue) | No duty or VAT up to €45 (goods only, not postage) | VAT on the whole parcel; flat 2.5% duty may apply up to €700, normal rates above | Revenue (Irish Tax and Customs), Revenue (Irish Tax and Customs) |
| United States | Duty-free up to US$100 | Not covered by the gift exemption | U.S. Customs and Border Protection, Canada Post, Royal Mail |
| Canada (by mail) | Exempt up to CA$60 | Not covered by the gift exemption | Canada Border Services Agency, Canada Post |
Alcohol, tobacco and perfume have their own limits or are always taxed. Gift allowances never apply to goods someone paid for, including a free extra sent with an order.
Gifts to the UK
No VAT is charged on gifts worth £39 or less. A gift must be described as a gift on the customs form, be for a birthday, anniversary or other occasion, be sent between individuals (not companies) and be for personal use. Gifts over £39 sent by someone else pay VAT to the delivery company. Several gifts in one parcel each get the allowance if they are for different people, listed with their own values and wrapped individually. China to UK customs charges
In Great Britain, non-excise goods worth £135 or less pay no customs duty, gifts included; above £135 duty is charged at the Trade Tariff rate on the price plus postage, packaging and insurance. Royal Mail, Parcelforce or the courier bills the recipient and normally holds the parcel for about 3 weeks before returning it to the sender if the bill is not paid.
Gifts to the EU
EU gift relief: a gift sent from a private individual outside the EU to a private individual in the EU pays no customs duty or VAT if its value is €45 or less (goods only, not postage), it is correctly declared, it is for personal or family use, the recipient has not paid for it and it is occasional, such as a birthday or anniversary present. If several items exceed €45, duty relief covers as many items as fit within €45 (an item's value cannot be split), but VAT is charged on the whole parcel. Alcohol, tobacco, perfume and toilet water are not exempt from VAT or excise.
For gift parcels above the €45 relief, Revenue may apply a flat 2.5% customs duty if the dutiable part is worth €700 or less (VAT and excise are still charged at normal rates); the importer can choose the normal rate instead. Above €700, normal duty rates apply item by item. The sender should mark the parcel 'Gift' or 'Present' and give an accurate description, a commodity code and the value.
Revenue's own examples (Ireland, VAT 23%): a board game worth €40 sent as a gift with €10 postage pays nothing, because the goods are within €45. A T-shirt worth €50 with €33 handling, transport and insurance, where gift relief does not apply, pays duty and VAT on €83: Revenue's example uses a 6% duty rate and works out €4.98 duty and €20.24 VAT, plus an illustrative €10 courier or postal fee (Revenue (Irish Tax and Customs)). We could not find an official statement on whether the €3 low-value duty applies to private gifts above €45, so we do not give a figure for that case.
From 1 November 2026 a Union handling fee of €2 per item (per declaration line, i.e. per distinct tariff line) applies to goods sold in distance sales (B2C e-commerce) to EU consumers from outside the EU, at any value, including over €150. It is in addition to the €3 duty, is not part of the customs value, is paid by the declarant (seller/IOSS holder, carrier or representative), has VAT charged on it, cannot be refunded (even on returns), and does not apply to private gifts. The amount is final: Commission Delegated Regulation (EU) 2026/2152 was published in the Official Journal (L series) on 21 October 2026. The €2 handling fee explained
So the €2 EU handling fee from 1 November 2026 is for online sales (business to consumer), not for a genuine present between private people. See the €2 handling fee explained.
Gifts to the US
Genuine person-to-person gifts worth US$100 or less are still duty-free. A business cannot declare a sale or promotional item as a gift. How to fill in customs forms
A bona fide gift (19 CFR 10.153(a)) is something the sender owned and gave away without any payment or promise of payment. CBP says it does not include anything bought, bartered or exchanged, or anything 'given' together with a purchase, such as a bonus or free item added to an order.
Gifts to Canada
Mail into Canada worth CAD 20 or less pays no duty or tax. Books, periodicals, alcohol and tobacco are excluded. Person-to-person gifts up to CAD 60 are exempt.
Can a seller mark an order as a gift?
On the UK CN22, only individuals may tick 'Gift', not businesses. Businesses must enter a 6-digit HS tariff code and the 2-letter ISO country-of-origin code for each item, and their EORI or VAT number (the EORI number if they have both).
EU customs requires a plain-language description of goods precise enough for customs to identify them. The European Commission's list of unacceptable generic terms includes 'Gifts', 'Clothes', 'Clothing', 'Garments', 'Accessories', 'Jewellery', 'Toys', 'Sample', 'Household goods' and 'Parts'; acceptable alternatives are specific, such as 'Men's shirts', 'Cotton T-shirts', 'Silk headscarves', 'Leather handbags' or 'Dolls'.
No. Anything a buyer paid for is a sale, even if the buyer is sending it to someone else as a present, and even if you add gift wrapping. Declare it as merchandise, with the real price, a precise description and the HS code. Ticking "Gift" for a sale can get the parcel held, returned or fined, and the buyer may be charged anyway. See how to fill in CN22 and CN23 customs forms.
Checklist for sending a real gift
- Only private people can send gifts, for an occasion such as a birthday, and the recipient pays nothing.
- Describe each item precisely ("wool scarf", not "gift") and give its real value; the gift box on the form is extra, not a description.
- Check the allowance for the destination above; several items in one parcel can push it over the limit.
- Alcohol, tobacco and perfume have separate limits and are usually taxed.
- If the recipient is asked to pay, pay only through the carrier's or postal operator's own website, never through a link in a text message.
Selling rather than gifting? Estimate the real charges in the landed cost calculator, or read about Royal Mail EU customs charges, UK to Ireland customs charges, China to UK customs charges and the end of US de minimis. We record every rule change in the change log.
Sending to Switzerland or Norway? See Swiss customs and VAT for online sellers and Norway's VOEC scheme.
This page is general information, not legal, tax or customs advice. EU figures are taken from Revenue (Ireland), which applies the EU's common gift relief; other EU countries apply the same relief but their VAT rates and procedures differ. See the disclaimer.
Sources for this page
- Tax and customs for goods sent from abroad (parts: Tax and duty; Gifts), GOV.UK. Accessed 3 Nov 2026. Verified
- Tax and customs for goods sent from abroad: Gifts, GOV.UK. Accessed 29 Oct 2026. Verified
- Rules for duty relief on gift consignments (published 28 May 2026), Revenue (Irish Tax and Customs). Accessed 29 Oct 2026. Verified
- Duty relief (Council Regulation (EC) No 1186/2009), European Commission – Taxation and Customs Union. Accessed 29 Oct 2026. Verified
- What rate of Customs Duty is charged on gift consignments? (published 28 May 2026), Revenue (Irish Tax and Customs). Accessed 29 Oct 2026. Verified
- Receiving a gift from outside the EU – Procedure at importation (published 28 May 2026), Revenue (Irish Tax and Customs). Accessed 29 Oct 2026. Verified
- Commission Delegated Regulation (EU) 2026/2152 of 21 September 2026 establishing the amount of the Union handling fee (OJ L, 21 Oct 2026), Official Journal of the European Union (EUR-Lex). Accessed 23 Oct 2026. Verified
- Handling fee for e-commerce (last update 22 Oct 2026), Dutch Customs (Douane). Accessed 3 Nov 2026. Verified
- Union Handling Fee (UHF) – 1 November 2026 (published 30 Sep 2026), Revenue (Irish Tax and Customs). Accessed 22 Oct 2026. Verified
- Commission sets Union handling fee at EUR 2 per item (2 Oct 2026), CLECAT (industry association, secondary). Accessed 20 Oct 2026. Verified
- CBP modernizes low-value shipment processing (24 Jun 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- Sending packages to the U.S. – duty updates, Canada Post. Accessed 20 Oct 2026. Verified
- Shipping to the USA? – business updates (guide updated 6 Oct 2026), Royal Mail. Accessed 5 Nov 2026. Verified
- E-Commerce Frequently Asked Questions (de minimis suspension, informal entry, mail informal entry; page last modified 2 Sep 2026), U.S. Customs and Border Protection. Accessed 27 Oct 2026. Verified
- Importing by mail or courier – Determining duty and taxes owed, Canada Border Services Agency. Accessed 27 Oct 2026. Verified
- Customs duty, taxes, and exemptions, Canada Post. Accessed 10 Nov 2026. Verified
- CN22 customs form guide (last updated 18/8/2026), Post Office. Accessed 27 Oct 2026. Verified
- Guidance on acceptable and unacceptable terms for the description of goods (working document v4.10), European Commission, DG Taxation and Customs Union. Accessed 27 Oct 2026. Verified
Rules change often: the latest change we tracked was on 10 Nov 2026 (US: the 178 China Section 301 product exclusions are extended to 9 January 2027). Alerts send one short email, with the source, only when a rule changes on a route you pick.