Perfume and toilet water

If you receive goods of perfume or toilet water as a gift from a country outside the EU then you:
• don't have to pay Excise Duty
• don't have to pay Customs Duty
• only pay import VAT if you're ordering or sending more than 50g of perfume or 0.25l of toilet water

If you order perfume or toilet water (as an example) over the internet from a country outside the EU then you:
• don't have to pay Excise Duty
• don't have to pay Customs Duty unless the value of the goods exceeds £135
• will have to pay import VAT on the full value of the goods

Sounds like you could avoid duty based on price, but probably will get hit with VAT (20%?), even if Jim sends you a Christmas gift .