Sending and carrying gifts across borders

title: "Sending and carrying gifts across borders" description: "When 'it's a gift' actually reduces duty, when it doesn't, why the destination's gift threshold matters, and the right way to label a CN22 / CN23 for a present." category: "traveling" estimatedReadMinutes: 6 lastUpdated: "2026-05-16"

"It's a gift" is one of the most common phrases customs officers hear. It carries less weight than people assume. Here is how gifts are actually treated.

Gifts are imports

A gift is still an import of goods. The destination's customs authority still values it, classifies it under an HS code, and applies any duty + tax that applies above the destination's threshold. "Gift" is a legitimate field on the declaration — it triggers a slightly different threshold in some jurisdictions — but it does not exempt the goods from customs law.

Where "gift" matters

Some jurisdictions offer a gift relief that is more generous than the ordinary de minimis. Where this exists, it usually requires:

An individual-to-individual shipment (not from a company).
A statement on the customs declaration that the goods are a gift, with the occasion (birthday, wedding, etc.).
A value at or below the gift relief threshold.
The goods being "occasional" — recipients flagged as receiving frequent gifts can lose the relief.

Examples (verify before relying on these — gift thresholds change):

United Kingdom — limited gift relief at low thresholds.
United States — USD 100 person-to-person gift allowance for most goods.
Australia — no separate gift relief; the AUD 1,000 de minimis applies.
European Union — EUR 45 per consignment for non-commercial gifts between private individuals.

Where "gift" does not help

If the goods are intrinsically restricted or prohibited, calling them a gift changes nothing. A vape device labelled "gift" is still subject to the destination's vape rules. Alcohol over the alcohol allowance is still over the allowance.

How to label a CN22 / CN23 for a gift

Tick "gift" on the form.
Use a specific description ("ceramic teapot", not "household item").
Declare the fair market value, not the price you paid on sale.
Include the recipient's full name and address.
Add a brief note about the occasion if there's a free-text field.

What goes wrong

The two most common failures with gift parcels:

Undervaluation. "It's a gift, so I'll say it's worth less." Customs treats this as fraud. The parcel may be seized; the sender may lose their relationship with the carrier.
Generic descriptions. "Gift" or "household item" as the only description triggers a hold. Customs officers cannot classify or value the goods, so the parcel sits until they can.

Gifts you carry through customs

Carrying a wrapped gift across a border is fine — but the wrapping can be opened by an officer. Don't seal heavily and expect to be waved through. If the gift is over the personal allowance, declare it at the red channel; the recipient does not pay duty, you do, on arrival.

Special cases

Bridal gifts and trousseau — some jurisdictions have a separate relief; others do not.
Inherited goods — usually counted separately from the personal allowance under transfer of residence rules; see our household effects topic hub.
Wedding presents bought at destination by relatives — not an import. The relative who buys them is the buyer.

Carrier rules

Couriers (DHL, FedEx, UPS) generally honour the destination's gift relief when the form is correct. They will not accept "gift" parcels that contain prohibited goods (food of animal origin, controlled substances, weapons). Postal operators (Royal Mail, USPS, La Poste, Australia Post) follow similar rules.

When a "gift" is really a sale

If you regularly send "gifts" of products you also sell, customs will treat the parcels as commercial. The pattern matters as much as the wording. Build a small-business import flow honestly rather than relying on gift relief for it.

Verify against the destination's customs authority before sending. Not legal advice.