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VAT Information for sending gifts


PLEASE READ THIS SECTION CAREFULLY IF YOU ARE SENDING GIFTS TO THE UK

Is VAT applicable to gifts sent in the post? 
As the Border Force in the UK States; a gift is an item sent between two private people, is of an occasional nature such as a birthday or Christmas gift and where no monetary consideration has been made.
If the value of the gift is below £36, there is no VAT payable. If the value is over £36, VAT must be paid or the recipient will be charged the appropriate amount in addition to a handling charge.
 
Do I need to complete a customs declaration form if I am sending a gift? 
Yes, if you are sending a gift under £270 please complete a CN22 customs declaration form, you will need to ensure all of the relevant sections are completed.
For gifts over £270 a CN23 form is required, this form asks for additional information. 
Apart from the customs declaration form, what else should I include if I am sending a gift? 
It is essential that you include a return address on the outside of the packaging. Without a return address Guernsey Post will not be able to pre-customs clear your gift which will result in a longer delivery time.
 
Do I have to pre-pay the VAT? 
No, but we strongly recommend that you do. If you choose not to, the gift will have to be sent to Border Force in the UK to clear, which will result in a longer delivery time. Furthermore the recipient will be asked to pay the VAT plus a handling charge.
Do I have to pay VAT on packages containing more than one gift? 
When a package contains gifts that are clearly intended for several people, for example members of the same family, the £36 VAT relief applies to each individual person provided the goods are:
individually wrapped
specifically addressed to each individual 
declared separately on the customs declaration form and each item is within the £36 allowance.
What delivery service should I use to send my gift?
You can post your gift using our standard service. However we recommend that customers use the Special Delivery* service when sending items of value. This is the only service available that is fully trackable and offers insurance up to the value of £2,500.
An agreement between Guernsey Post, HMRC and the Guernsey Border Agency means that it is possible to use the Special Delivery service on gifts to guarantee next day delivery** - ideal for sending that last minute present!
Do I have to pay VAT on the postage?
No, you do not have to pay VAT on standard postal services but if you upgrade to Special Delivery, the cost of the service will be included in the calculation of VAT.
 
*Please note that VAT is payable on both gifts over £36 and special delivery postage
**Applies to gifts under £36 or gifts where the VAT has been pre-paid. This is subject to a maximum gift value of £2000
Please make sure that you fill out your customs form with as much detail as possible. It is important to list each item separately along with its weight and value. 
The combined weight and value of the items should also be included. Please don’t forget to sign and date the form to certify that the particulars are correct.

CN22

Click on label to download a pdf which will give you 2 options of filling out up to 4x CN22 labels at a time:

1. Type in your required text fields directly on the pdf label, save and print

2. Print the A4 sheet out and fill the required fields in by hand as shown below

CN22-2013-declaration.png

 

CN23

Click on label to download a pdf which will give you 2 options of filling out up to 2x CN23 labels at a time:

1. Type in your required text fields directly on the pdf label, save and print

2. Print the A4 sheet out and fill the required fields in by hand as shown below

 

cn23.jpg