Gift consignments are generally not a purchase or sale, but a gratuitous good.
However, a gift shipment does not exempt you from checking whether the shipment may be lawfully imported into the country of destination.
Even if you do not receive payment for a gift shipment, the shipment still has a value of goods. This value of goods must be declared correctly in any case. Otherwise, the customs authority is entitled to estimate the value. In times of the Internet, this estimation is relatively easy to perform. Therefore, you should avoid incorrect information from the outset.
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