9.A  Text: Brexit leaves EU-bound presents out in the cold

As part of the raft of Brexit changes that came in on 1 January 2021, the EU now treats postal items from the UK as it did non-EU items before. Further changes relating to VAT took effect on 1 July. As a result, customs forms are now mandatory for all gifts and goods sent to a country outside the UK, except when sending items from Northern Ireland to the EU.

In some cases, the recipient may have to pay customs or VAT charges and a handling fee before they can claim the parcel. While general items imported to the EU with a value of £18 or less are now no longer exempt from VAT, the good news for UK consumers – and for those receiving presents from them – is that gifts under £38 that are being sent to Europe remain free of VAT or charges.

A gift is an item given by one individual to another where no payment is exchanged. Goods bought from a website such as Amazon or eBay and marked as a gift would not be classified as a gift under the new regulations.