[KazzyK810]

Convert the value of what you are sending to pounds, then:

£0.01 to £15 = No customs duty; No Import VAT

£15.01 to £135 = No customs duty; Import VAT due

£135.01 and greater = Customs duty due, but waived if the amount calculated due is less than £9 Import VAT due


Goods sent as a gift that are over £40 in value are liable to import VAT. Customs duty also becomes payable if the value of the goods is over £135 but is waived if the amount of duty calculated is less than £9.
To qualify as a gift: the customs declaration must be completed correctly, the gift must be sent from a private person outside the EU to a private person(s) in this country, 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, for example, for a birthday or anniversary.