It depends on the country of the reciever. 

Within EU - there will be no extra fee for the delivery.

Outside EU - local VAT and import fees must always be paid by the reciver of the parcel.

The rule to send a Gift can only be used if you send the parcel as an individual. If you order the product to your self and then send it to the recipient you can mark the parcel as a Gift. You will then pay the VAT upon delivery to your self if you live outside EU, or directly in the webshop for deliveries inside EU or to Norway and UK.