Receiving a gift from outside the European Union (EU)
What rate of Customs Duty is charged on gift consignments?
If the total value of your gift consignment does not exceed €700, a flat rate of 2.5% Customs Duty may be applied. This flat rate applies to Customs Duty only, not to Value-Added Tax (VAT) or Excise Duty. In calculating whether the €700 limit is exceeded, the following should be excluded:
- the value of any individual item(s) which qualify under the €45 gift relief allowance
- the value of any items not subject to Customs Duty
- and
- the value of tobacco products.
The importer may choose to have the goods charged at the normal rate of Customs Duty that applies.
If the total value of your gift consignment exceeds €700, the ‘normal’ rates of Customs Duty will apply to each item in the consignment.
Note
Items that qualify under the €45 gift relief provision are excluded.
The rate of Customs Duty that applies depends on the type of goods that you import. You can find all the rates in TARIC.
See examples below:
- Example 1 - One gift with an intrinsic value of €45 or less
One gift with an intrinsic value of €45 or less
| | Value |
|---|
| Board game |
€40.00 |
| Handling, transport and insurance |
€10.00 |
| Value for customs purposes (€40 + €10) |
€50.00 |
| Customs Duty - Relief from Customs Duty as intrinsic value is below €45 |
€0.00 |
| Value for VAT purposes |
€50.00 |
| VAT - Gift relief from VAT as intrinsic value is below €45 |
€0.00 |
| Total import charges |
€0.00 |
- Example 2 - One gift with an intrinsic value of over €45
One gift with an intrinsic value over €45 where gift relief is not applicable.
| | Value |
|---|
| Adult t-shirt |
€50.00 |
| Handling, transport and insurance |
€33.00 |
| Value for customs purposes (€50 + €33) |
€83.00 |
| Customs Duty (rate of 6%) |
€4.98 |
| Value for VAT purposes (€83 + €4.98) |
€87.98 |
| VAT (23% of €87.98) |
€20.24 |
| Total import charges (€4.98 + €20.24) |
€25.22
|
| Courier or postal operator administration fee |
€10.00*
|
*This is an administration fee applied by couriers and postal operators. This fee is not included in the Customs value when calculating import charges. The amount quoted here is for illustration purposes.
- Example 3 - Multiple items with a combined intrinsic value over €45
Multiple items with a combined intrinsic value over €45 with Customs Duty and VAT
| | Value |
|---|
| Calendar (gift relief applies) |
€35.00 |
| Box of chocolates (gift relief applies) |
€10.00 |
| Teddy bear (gift relief does not apply) |
€15.00 |
| Transport costs (€30/3 = €10 per item) |
€30.00 |
| Customs Duty (12%) calculated on €15 + €10 transport (1/3 of €30) = €25 |
€3.00 |
| Value for VAT purposes (€90 + €3) |
€93.00 |
| VAT (23% of €93) |
€21.39 |
| Total import charges (€3 + €21.39) |
€24.39 |
| Courier or postal operator administration fee |
€10.00* |
*This is an administration fee applied by couriers and postal operators. This fee is not included in the Customs value when calculating import charges. The amount quoted here is for illustration purposes.
Next: Procedure at importation