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Either, gift or sample but be aware if it goes missing you'll only have a nominal value on it and won't be able to claim the full value if the worst happens
Gift, however I think it's more the value that makes a difference with customs as we had 2 things come from America recently, one was hit for VAT the other wasnt due tot he overall value (the website does explain it) which I think is quite low in all honesty, it may be worth checking that out.
9/10 items get delivered fine and on time , is it worth the extra costs for it to go missing and at least you are covered?
Low value item I wouldn't care but over £250 I'd be a bit pi55ed off