Relief from Customs Duty and VAT on gifts and consignments of low value
Rules for duty relief on low value consignments
You can import consignments of a value of €150 or less without payment of Customs Duty. Such consignments can be made up of one or multiple items.
From 1 July 2021 import VAT is payable on all goods entering the EU, irrespective of their value. The VAT relief for consignments of €22 or less was removed from 1 July 2021. VAT will always be collected, irrespective of the amount due. If you ordered goods valued at €22 or less before 1 July 2021 that arrive after that date, you may have to pay VAT.
There is no relief from Customs Duty, VAT or Excise Duty on low value consignments of the following goods, irrespective of their value:
- tobacco, tobacco products
- alcohol products
- perfumes or toilet waters.
If your goods do not qualify for relief you may have to pay duty and tax on them. You will find information about this in Buying goods online for personal use.
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