welshd1k:
they send as gifts...
The £18 limit still applies (because it's a gift sent from a company, not an individual).
Having said that, at least one person on here claims to have never paid customs and VAT charges (although I don't know if it would be the same if the value was £327 instead of £27).
There is no guaranteed way of getting items through without customs & VAT charges.
Ticking the "gift" box, putting a lower than actual value, sending it as a zero value sample, etc. are all ways of tricking the system.
But...revenue & customs (or whatever they're called this week) are still permitted to open random packages, make their own estimate of value (rather than taking the senders word for it), and charging duty based on their own valuation.