Import of gifts through post: exemptions apply up to a prescribed value, excess consignments attract customs duty and penalties. Bonafide gifts imported by post are exempt from Basic and Additional Customs duties up to a prescribed value, provided items are not prohibited and the gifts are genuinely free for personal or institutional use. Valuation uses the original value at dispatch excluding postal or airfreight. If the value exceeds the limit the recipient pays customs duty on the entire consignment; restricted goods may attract penalties and confiscation, and prohibited goods are subject to absolute confiscation and penal action. Customs assesses duty and the postal department collects and deposits it.