Don’t send gifts via UPS

My fiancé’s friend from Denmark sent him items as a gift. The items are used that he is not using anymore. No payment was ever received for the used items but UPS demands that we apply for a permit to receive them because they are second hand and they want an import permit or what they call an ITAC!!! Absotelty absurd and ridiculous, never in my life have a ever heard of something so pathetic!! We are NOT IMPORTERS AND THIS IS A GIFT!! Don’t ever send gifts via UPS they are pathetic!!