Does a parcel from China qualify as a gift?
A gift label alone is insufficient. HMRC requires an occasional private gift for personal use, without direct or indirect payment by anyone in the UK. A present you buy for delivery from China does not qualify. Check the sender, payment trail and recipient packing before dispatch. For supplier paperwork checks, contact Cambridge China Bridge.
Check the people, payment and purpose
A qualifying gift must pass from a private person outside the UK to a private person or people in the UK. It must be occasional, intended for personal use and described as a gift on the customs declaration. Nobody in the UK should have paid for it directly or indirectly. A company shipment does not meet the private gift conditions.
Ask who bought the goods, who paid, whether anyone reimbursed the sender and what occasion the gift marks. Keep the sender’s explanation alongside the purchase and payment records. If a factory calls a shipment a gift, check the underlying transaction before accepting that description.
Separate purchased presents from private gifts
If you buy a present for delivery from China to someone in the UK, HMRC does not treat it as a gift for customs purposes. Sending it directly to the recipient does not change that. Gift wrapping and a birthday message do not overcome the payment condition.
Compare a relative in China buying and sending a birthday present with a UK buyer ordering a present from a Chinese seller. Check each against the conditions rather than relying on how the parcel looks. For purchased consumer orders, use our consignment value guide for the separate purchase threshold calculation.
Review the sender’s declaration before dispatch
Ask for a copy of the proposed customs declaration and compare it with the order, payment records and actual contents. Check the sender and recipient details, item descriptions and values. Marking a parcel as a gift is a required part of qualifying gift treatment, but the other conditions must also be met.
Ask the sender to explain any mismatch and correct the draft before dispatch. Keep the final declaration and photographs of the packed contents. For alcohol, tobacco or perfume, ask the carrier to check the specific HMRC guidance before sending.
Map each gift to its recipient
For qualifying gifts sent together to several people, HMRC requires individual wrapping, specific recipient names, separate declaration entries and a price for each item, within the applicable allowances. The £39 VAT relief applies per person. Prepare a packing list linking each wrapped gift to its recipient and declaration entry; a shared delivery address should not replace that detail.
Add together the values of individual packages for the same person within the parcel before checking the allowance. Gifts over £39 attract import VAT; Customs Duty may also be due above £135. An individual item’s value cannot be divided between recipients to combine their gift relief. Ask for a charge calculation where a recipient’s gifts exceed the allowance.
Use the purchase route for business orders
For a factory purchase, ask the supplier and carrier to use the purchase documents when preparing the declaration. Keep the invoice, payment record and packing list together. Our UK import tax guide covers the duty and VAT calculation, which is separate from deciding whether a parcel qualifies as a private gift.
For giftware intended for sale, use our toys and gifts sourcing guide to plan product checks. Cambridge China Bridge has its own staff in China and can help reconcile supplier paperwork with the ordered goods before shipment. Send the order, payment details and proposed declaration when asking for a check.
Frequently asked questions
Can a Chinese seller mark my purchase as a gift?
A gift label does not make a purchase qualify. Check the private sender, personal use, occasion and payment conditions against the actual transaction.
Is a present bought online and sent to a friend a gift?
Not for customs purposes when you buy it for delivery from outside the UK. HMRC says addressing it directly to the recipient does not change this.
Can gifts for several people share a parcel?
Yes, if they qualify as gifts and meet HMRC’s packing and declaration conditions. Wrap them individually, name each recipient and declare each item separately with its value.
Can a shared present use both recipients’ allowances?
An individual item’s value cannot be divided between recipients. HMRC does not allow their gift relief to be combined for a shared item worth more than £39.