Does a gift sent from Canada incur vat, duty or courier fees?

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Hi there,
As the title says does a gift sent by UPS from Canada incur any UK charges like, Vat, import duties, courier handling charges to the recipient? value about £200.
Thanks for any info.
As the title says does a gift sent by UPS from Canada incur any UK charges like, Vat, import duties, courier handling charges to the recipient? value about £200.
Thanks for any info.
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