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Corporate Christmas gifts for clients abroad: how to ship from Brazil without customs delays

Maria Fernanda Font
Maria Fernanda Font
9 min read
Corporate gift kits being packed for shipping to clients abroad
In this article
Corporate gifts are not personal gifts at customs
Commercial invoice with real value
Who pays duties at destination
When to ship before the holidays

Corporate gifts sent abroad are treated by customs as goods, not as personal gifts. Each box needs an invoice with description, value and country of origin, and it can trigger duties and taxes at destination. The company sending them decides in advance who pays that bill and ships early, because December is the month with the longest queues.

A year-end gift has a simple goal: reminding the client that the relationship matters. It fails in two ways. It arrives in January, when the client's office is already back from the break, or it arrives with a notice of tax to pay. Both problems start in the preparation, weeks before pickup.

Does a corporate gift count as a gift at customs?

No, in most countries. Gift exemption rules were written for consignments between private individuals, and a shipment from a company to a client falls outside them.

The United Kingdom spells it out: to be a gift, the goods must be bought and sent between individuals, not companies, and intended for personal use. Source: UK government, gov.uk, accessed in October 2026.

In the United States, the exemption left after the de minimis suspension is for a genuine person-to-person gift of up to US$ 100. Source: CBP, December 2025. A kit carrying the company's brand, sent to a buyer under its CNPJ (the company tax ID in Brazil), is a commercial shipment.

The practical consequence: writing "gift" on the invoice does not change the treatment. What speeds up release is correct information.

Which documents go with a shipment of corporate gifts?

On a courier export shipment, three documents travel with the consignment. Source: MyDHL+ Brazil, clearance types, September 2026.

  • A commercial invoice or a pro forma invoice, used when there is no sale, as with a gift.
  • An export nota fiscal (Brazil's official tax invoice) or a substitute declaration, for those exempt from issuing one.
  • The waybill, generated at the time of shipping.

The courier mode applies to shipments with a customs value of up to US$ 1,000. Above that, the export becomes formal, with a DU-E (Declaração Única de Exportação), Brazil's formal export declaration.

On the pro forma invoice, four fields decide how fast clearance goes:

  1. Item-by-item description, in English, with material and quantity: "ceramic mug, 1 unit".
  2. Real value of each item. A gift was not sold, but it has a value, and that is what customs uses.
  3. Country of origin of each product, which is where the item was made, not where the box ships from.
  4. Purpose of the shipment, stated as it is: promotional gift, no sale.

The commercial invoice guide shows how to fill it in field by field.

Who pays the duties and taxes when the gift arrives?

By default, the recipient, before delivery. That is what the DHL Express Terms and Conditions set out. With a gift, that means sending a bill along with the kind gesture.

The way out is to reverse the charge. With DHL's option to bill duties and taxes to the shipper (listed as Reversão de Impostos e Taxas on MyDHL+ Brazil), DHL charges the sender, or a designated third party, the duties and taxes due at destination. The published cost is US$ 21 per shipment or 2% of the duties and taxes, whichever is greater. Source: MyDHL+ Brazil, Optional Services, accessed in October 2026.

Another useful optional service here is Neutral Delivery, designed for those who don't want to share the value of the products with the recipient.

Decision

What it looks like for the client

Cost to the company

Duties and taxes paid by the recipient (default rule)

Receives a payment notice before delivery

No extra charge, with a risk of refusal

Duties and taxes billed to the shipper (Reversão de Impostos e Taxas)

Receives the box with no charge

Destination duties and taxes plus US$ 21 or 2% of them

Shipment Value Protection

Compensation for the declared value in case of loss or damage

US$ 16 or 1% of the insured value, whichever is greater

Which corporate gifts tend to cause problems in international shipping?

The ones with a battery, a flammable liquid or a health rule. They are common items in year-end kits, and it is wise to check the list before you close the order with your supplier.

Gift

Status with DHL Express

What to do

Power bank

Loose battery, treated as dangerous goods

Check with DHL before adding it to the kit

Headphones, speakers and electronics with a battery installed

Follow the lithium battery rule

Check the battery type and the packaging

Perfume and sprays

Dangerous goods, with prior approval

Swap for an alcohol-free item or request approval

Wine, sparkling wine and spirits

Rule changes by destination country

Confirm the destination before buying

Chocolate, coffee and other foods

Depend on the destination's health rule

Choose factory-made, sealed and labeled

Famous-brand item

Counterfeits are prohibited and seized

Buy with an invoice and from an official supplier

Pens, notebooks, mugs and textiles

No special restriction

Describe material and quantity

Source: MyDHL+ Brazil, Prohibited and restricted items and Lithium batteries, accessed in October 2026.

The power bank deserves a special mention because it is one of the most popular corporate gifts and one of those that most often stop a shipment. The guide on how to ship batteries explains the types and the rules.

What changes by destination in 2026?

Two of the main business destinations changed their rules, and the changes hit precisely the low-value consignment, which is the profile of a corporate gift.

In the United States, the US$ 800 exemption has been suspended since August 29, 2025, and CBP made the suspension indefinite in June 2026. The duty depends on the product's classification, the country of origin and the declared value. For an item made in Brazil, a Section 301 surcharge may apply, in force since July 2026.

In the European Union, the customs duty exemption for consignments of up to €150 ended on July 1, 2026. In its place came a flat duty of €3 per declared goods item line, and the destination country's VAT is still charged. A kit with a mug, a notebook and a T-shirt has three item lines.

The details are in the guides to US tariffs on Brazilian products and the European Union customs reform.

When should you ship for the gift to arrive before the holiday break?

Aim for the date the client's office closes, not the 25th. Many companies go on a break in Christmas week, and a box that arrives to a closed door goes back into the delivery queue.

As a transport reference, DHL advises shipping 3 to 5 business days before a holiday, 5 or more for South America and Africa, and one week for Asia. Source: Discover DHL, shipping service holidays.

That is the floor. Add the time for customs clearance, which has no set date in December, and the time your supplier needs, since they are at peak too. The week between Black Friday and Cyber Monday is the busiest of the year for international shipments: in 2025, DHL Express recorded around 20% more shipments in that period. Source: DHL Group, December 2025.

How do you organize a shipment to several countries?

With a spreadsheet and a working order. What delays a batch shipment is almost never the transport, it is missing data.

  1. Close the recipient list with full name, company, business address, phone number and email. Customs and the courier use those contacts.
  2. Confirm with each client the last working day at their office.
  3. Check the kit contents against the restricted items list, by destination country.
  4. Build a standard pro forma invoice, with description, value and origin for each item.
  5. Decide who pays the duties and taxes, and add the bill-to-shipper option for destinations where there is a charge.
  6. Ship in waves: Asia and Africa first, then South America, and Europe and North America last.
  7. Follow the tracking and let the client know on the day it ships.

Frequently asked questions about corporate gifts for clients abroad

It does. Customs uses the declared description and value to release the consignment, and DHL requires the information to be true, complete and correct. Undervaluing can lead to the shipment being returned, at the sender's cost.

No. A sample lets the client evaluate a product before buying. A gift is a courtesy. Both are declared with the correct value and purpose, each with its own.

It depends on the destination country. Alcoholic drinks have their own rule at each customs authority and may require approval. Confirm before you buy the bottles.

They may, if the company does not take on the duties and taxes. With the duties and taxes billed to the shipper (Reversão de Impostos e Taxas), the charge goes to the sender and the box arrives with no payment notice.

The courier export mode applies to shipments with a customs value of up to US$ 1,000. Above that, the export is formal, with a DU-E.

Sources

Is your company sending gifts abroad this year-end?

A gift that arrives on time and with no charge depends on three decisions made early: allowed contents, a correct invoice, and duties and taxes paid by the sender.

To ship with an international courier that handles transport and customs clearance, open your DHL Express account.