Sending it as a gift will make no difference. The VAT/Duty is calculated based on the stated value.
And if they think that is too low, they can open it up and revalue it and charge you based on that.
Essentially, they can do whatever they want, I left something valuable I bought in the UK in the US and had a friend post it back.
To get round customs I posted my friend the original UK till receipt, they stuck a copy on the box, left a little note and put the original UK receipt inside the box.
Still got stung for VAT and Duty, questioned it and was told I could query it in writing and that was about it.
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And if they think that is too low, they can open it up and revalue it and charge you based on that.
Essentially, they can do whatever they want, I left something valuable I bought in the UK in the US and had a friend post it back.
To get round customs I posted my friend the original UK till receipt, they stuck a copy on the box, left a little note and put the original UK receipt inside the box.
Still got stung for VAT and Duty, questioned it and was told I could query it in writing and that was about it.