Antonio Mcgowan
If you're purchasing perfume as a gift, you may be wondering whether you need to pay VAT on it. In the UK, neither customs duty nor excise duty is chargeable on perfumes and toilet waters. However, import VAT may be payable if certain allowances are exceeded. For example, if the quantity of perfume exceeds 50 grams, import VAT may be charged. Additionally, if the value of the perfume exceeds the import VAT threshold, charges may be applied. On the other hand, some retailers offer VAT-free prices on perfumes, providing an opportunity to save money on your purchase.
| Characteristics | Values |
|---|---|
| Customs duty on perfumes | Exempt |
| Excise duty on perfumes | Exempt |
| Import VAT on perfumes | Chargeable if allowances are exceeded |
| Import VAT threshold | £39 |
| VAT on domestic perfumes | Chargeable |
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What You'll Learn
Importing perfume as a gift into the UK
Importing goods into the UK, including perfume, is a highly regulated area. If you are sending perfume as a gift to someone in the UK, you may need to pay Customs Duty, excise duty, and import VAT, depending on the value of the items. To qualify as a gift, a customs declaration must be completed, and the gift must:
- Be sent from a private person outside the UK to a private person or people in the UK.
- Not have been paid for, either directly or indirectly, by anyone in the UK.
- Be for an occasional nature only (e.g., for a birthday, Christmas, or anniversary).
Gifts valued over £39 are liable to import VAT, and Customs Duty is payable if the value of the goods exceeds £135. If a package contains multiple gifts for several people, the £39 VAT relief applies to each individual, and the goods must be separately described and valued on the customs declaration. For example, if a package contains five items each valued at £8, four of the five items will be entitled to relief.
Perfumes with a flashpoint of less than 60°C are banned from international mail due to their flammability. International shipping regulations for perfumes vary by country, with some countries imposing restrictions on the types of perfumes permitted for import. It is important to thoroughly research and adhere to the regulations of the destination country to ensure a smooth customs clearance process.
When importing perfume as a gift into the UK, it is also important to consider the packaging. Perfume bottles are susceptible to damage during international shipping due to their delicate glass composition. Using ample padding materials, such as bubble wrap or foam peanuts, can safeguard the perfume bottles and absorb shocks and vibrations during transit.
Additionally, the weight of the perfume shipment will impact the overall shipping cost. Seeking guidance from logistics companies or referring to the UK Government website can provide specific information on regulations, duties, and documentation requirements for importing perfume gifts into the UK.
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Import VAT thresholds
When sending gifts to someone in the UK, you may need to pay Customs Duty, excise duty, and import VAT, depending on the value of the items. For goods to qualify as gifts, a customs declaration must be completed, and the gift must be sent from a private individual outside the UK to a private individual in the UK. It should be unpaid for by anyone in the UK and be for a special occasion (e.g. birthday, Christmas, or anniversary). Gifts over £39 are liable for import VAT, and Customs Duty is payable if the value exceeds £135. If a package contains multiple items intended for multiple people, only items totalling up to £39 will be granted relief.
Perfumes with a flashpoint of less than 60°C are banned from international mail. If a package contains multiple types of goods for multiple people, each item should be described and valued on the customs declaration.
For businesses importing goods into the UK, there are import controls and restrictions to be aware of. Excise duties may be applicable, and import VAT may be due depending on the value of the goods.
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Customs Duty and excise duty
In the UK, you may need to pay Customs Duty, excise duty, and import VAT on gifts sent from abroad, depending on the value of the items. Customs Duty and import VAT are payable if the value of the goods exceeds £135 and £39, respectively. Excise duty is payable on gifts of alcohol and tobacco products regardless of their value. Undenatured ethyl alcohol and alcoholic beverages containing more than 24% alcohol by volume (ABV) are prohibited in international mail.
Customs Duty is a tax imposed on imported and exported goods. Excise duty, on the other hand, is a type of tax charged on specific goods produced and consumed within a country, such as alcohol and tobacco. It is typically included in the price of the goods and paid by the consumer.
When sending gifts to the UK, a customs declaration must be completed for the goods to qualify as gifts. The gift must be sent from a private individual outside the UK to another private individual in the UK and should not have been paid for by anyone in the UK. Additionally, it should be for occasional purposes, such as birthdays or anniversaries.
For goods exported outside the UK, VAT is typically zero-rated, subject to certain conditions. Food and drink for human consumption are generally zero-rated, although some items, such as restaurant meals and hot takeaways, are standard-rated. Certain animals, animal feeding products, plants, and seeds may also qualify for the zero rate if specific conditions are met.
If you have questions about a specific customs charge, you can contact Border Force using form BOR286. It is important to keep copies of all wrappings and documents until any claims are settled.
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VAT-free sales
It is important to note that VAT-free sales may have specific conditions and limitations. For instance, VAT-free flash sales often require customers to become members or make a minimum purchase. Additionally, some VAT-free offers may be exclusive to online or in-store purchases, or they may be limited to specific payment methods or collection options. It is always advisable to review the terms and conditions of such sales to ensure you qualify for the VAT-free pricing.
In the UK, there are specific VAT rules regarding the import and export of goods, including perfumes. Generally, gifts of perfumes and toilet waters are exempt from Customs Duty and excise duty. However, import VAT may be charged if certain allowances are exceeded. For example, if the quantity of perfume exceeds 50 grams, import VAT may apply. Similarly, there are thresholds for the value of goods imported, and if these are exceeded, charges may be incurred.
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VAT on exported goods
In the UK, goods exported outside the country are generally zero-rated for VAT, subject to certain conditions. This zero-rating of exports is a preferential rate that boosts international trade and improves the cash flow of taxpayers. To apply the 0% VAT rate on export sales, taxpayers need to submit a special documentary package to the relevant tax authorities.
The documentary requirements for confirmation of export sales differ depending on whether the destination country is a member of the Eurasian Economic Union (EEU). For exports to non-EEU countries, a customs declaration with an export clearance mark and confirmation that the goods crossed the border is required. The tax authority of the destination country should also "sign" the Notice on Import of goods and payment of indirect taxes. For exports to EEU countries, there are no customs declarations as there are no customs within the EEU. However, a sales contract with a foreign customer is required for both EEU and non-EEU exports.
The time period for submitting the VAT return and documentary package to confirm the 0% VAT rate is within 180 days from the date the goods are shipped for export or cleared by customs. If the export sales are paid in a foreign currency, the VAT tax base is calculated at the exchange rate on the date of the actual export shipment. It is important to note that any discrepancies or mistakes in the documents may result in additional information being requested by the tax authorities.
While I cannot confirm whether VAT is charged on perfume specifically, some UK-based perfume retailers advertise "VAT-free" prices and discounts, suggesting that VAT may be applicable on perfume sales within the UK.
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Frequently asked questions
Customs duty or excise duty is not chargeable on perfumes and toilet waters. However, import VAT may be charged if the allowances are exceeded.
Yes, if the quantity of perfume exceeds 50 grams, import VAT may be charged.
For import VAT, relief will only be granted on items that add up to a value of £39 or less.
