# Do Diwali gifts and corporate gifts for customers count in our Scope 3?

Canonical: https://senseible.earth/answers/diwali-gifts-for-customers-scope-3

Yes. Gifts you buy are purchased goods in Scope 3 Category 1. Use quantities where the invoice lists items, such as boxes of sweets or dry fruit, and a spend-based estimate otherwise. Courier you pay to deliver them is Category 4. It is usually a small, seasonal line.

## How to count

- Sweets, dry fruit, hampers: by weight with a food factor where available, or by spend.
- Electronics and branded goods: by spend, or by a per-unit factor if the supplier gives one.
- Packaging and decoration are part of the item bought.
- Delivery couriers you pay: Category 4.

## Where it shows

Gifts usually sit in a sales promotion or business promotion ledger. Map that ledger to Category 1 and note the method: activity or spend, with the factor source.

## Keep it in proportion

For most companies gifts are well under one percent of Scope 3. Estimate once by spend and reuse the method each year unless the amount changes a lot.

## What Senseible does here

Senseible reads purchase and service invoices; it uses quantities where the invoice shows them and otherwise gives a spend-based estimate, labelled as spend-based with wider uncertainty.

- [Mapping expense ledgers to Scope 3](https://senseible.earth/answers/map-expense-ledgers-to-scope-3-categories)
- [Spend-based Scope 3: GST, inflation, currency](https://senseible.earth/answers/spend-based-scope-3-gst-inflation-currency)
- [Can we exclude a Scope 3 category](https://senseible.earth/answers/can-we-exclude-a-scope-3-category)

Sources: [GHG Protocol Scope 3 Standard, Category 1 purchased goods and services](https://ghgprotocol.org/corporate-value-chain-scope-3-standard)

Last reviewed 2026-10-20.