SolvedOFGIF2200 | General principles: goods imported by official visitors and intended as gifts for the host authorities
From HM Revenue & Customs · VAT Official gifts received in the context of international relations
General
Relief is allowed for goods imported into the United Kingdom (UK) by official visitors who intend offering them as gifts to the host authorities in the UK during the visit.
Conditions of the relief
To qualify for the relief, visitors must normally be resident outside the UK and the gift or gifts must:
be offered on an occasional basis only
be free from any commercial interest
not be an alcoholic drink, tobacco or tobacco product
not be subject to import prohibitions and restrictions.