@elduvelle not sure if this is UK specific but usually customs tax or customs duty is levied on anything that's imported into a country. I think the customs officers don't really know/care if the imported item is a gift or not, and these taxes can sometimes even be higher than cost of items being imported (depending on which country they are being imported from and the price of the item). Happened with my partner once when he had backed a kickstarter - that's how we learnt how high these taxes can be!