Yes they will, gifts have a commercial value even if it is given away freely. That isn't a guess either, EU tax (VAT) laws are very clear on this.They will also have to pay duty if the value is over £135 although duty under £9 is waived. VAT will have to be paid if the value is over £39.
Also the gift ruling only applies person to person, business to person the entire value is subject to VAT and there is no lower end value assigned.2.2 Do I have to pay import duties and/or import VAT on goods sent to me?
Most goods arriving in the UK from outside the EU are liable to any or all of the following taxes:
- Customs Duty
- Excise Duty
- import VAT
and must be paid whether:
- you purchase the goods or receive them as a gift
- the goods are new or used (including antiques)
- the goods are for your private use or for re-sale
https://www.gov.uk/government/public...outside-the-eu