Sending corporate gifts from the UK to the EU

Since the UK left the EU, a parcel from Great Britain (England, Scotland or Wales) to an EU address is an import. It needs a UK export declaration on the way out and clears EU customs on the way in. Goods moving from Northern Ireland follow different rules.^{⁠[5]Source 5}

A gift from a company is treated as a commercial import. German customs puts it plainly: deliveries from or to companies cannot be recognised as gift shipments, even if they are free of charge. The gift relief is only for occasional parcels between private individuals.^{⁠[1]Source 1}

So a company gift owes the same import charges as anything else: import VAT, charged on goods imported into the EU, and customs duty. Since 1 July 2026 there is no duty relief for parcels worth €150 or less, so even a small gift is assessed for duty.^{⁠[2]Source 2⁠[3]Source 3}

Those charges are paid by whoever handles the import. Under DAP that’s the buyer, here the person receiving the gift. Under DDP it’s the sender, before the parcel arrives.^{⁠[7]Source 7}

Each requirement falls on someone. If nobody on the sending side takes the import ones, they land on the recipient.

• The €45 gift allowance doesn’t apply. It covers gifts between private individuals worth up to €45. A hoodie from your company to a colleague in Germany is a commercial import whatever it’s worth.^{⁠[1]Source 1}
• VAT follows the destination. In Germany, import VAT is 19% for most goods (7% for some, such as food and books), assessed on the customs value plus duty.^{⁠[4]Source 4}
• Online sales pay duty per category. Up to €150, goods sold online to a consumer in the EU pay €3 for each item category, however they travel. A T-shirt, a notebook and a bottle are three categories: €9.^{⁠[3]Source 3⁠[8]Source 8⁠[11]Source 11}
• A company gift: ask before you send. The €3 targets online sales to consumers, and a company gift isn’t sold to the person receiving it. Confirm the duty and handling with your carrier or customs broker. At the normal tariff, it depends on what the item is and, for UK-made goods, whether origin is claimed.^{⁠[3]Source 3⁠[6]Source 6⁠[11]Source 11⁠[12]Source 12}

Edge cases worth knowing.

• Goods made outside the UK. The reduced UK–EU rate is for goods that originate in the UK or the EU. A product made elsewhere and sent from the UK doesn’t qualify for it.^{⁠[6]Source 6}

• Writing “gift” on the label to avoid charges. The label doesn’t change who sent it. Parcels from companies aren’t gift shipments, free or not.^{⁠[1]Source 1}
• Counting on the old €150 relief. It ended on 1 July 2026. Small gifts are now assessed for duty too.^{⁠[3]Source 3}
• Sending DAP and hoping for the best. Under DAP the recipient handles and pays for import clearance. For a gift, that’s a bill at the door.^{⁠[7]Source 7}

We send international orders DDP: we handle customs and duties, so recipients have nothing to pay on arrival. The cost is worked out up front, in your quote. Wherever we can, swag for EU recipients is made, held and sent inside the EU from our stock in the Netherlands, so those sends don’t cross a customs border.

Customs concierge

What it looks like

Every parcel that crosses into the EU carries an invoice listing what’s inside and what it’s worth. Getting that right at the packing bench is what keeps a gift moving at the border.