Receiving a gift or importing goods under 150 euro

Procedure at importation

Gifts

When a gift from outside the European Union (EU) is being sent to you, the person sending the gift should:

• provide information about the gift to the postal service or courier that is handling your parcel. This information about the gift should include the following:
  • an accurate description
  • a commodity code
  • and
  • the value.
• mark the parcel ‘Gift’ or ‘Present’.

The courier or postal service handling your package can use this information to complete an electronic customs declaration using Revenue's new Automated Import System (AIS).

On this customs declaration they should:

• declare the goods as a gift
• and
• enter the following codes in D/E 1/11 of the declaration:
  • Code C08 to claim the relief from Customs Duty and Value-Added Tax (VAT) in respect of gifts not exceeding €45 in value.
  • Code 1C1 to apply for the flat rate of duty on dutiable goods not greater than a value of €700.

Low value goods

The sender of the goods should:

• provide information about the goods to the postal service or courier that is handling your parcel. This information about the goods should include the following:
  • an accurate description
  • a commodity code
  • and
  • the value.
• mark the parcel ‘Negligible value’.

The courier or postal service handling your package can use this information to complete an electronic customs declaration using Revenue's new Automated Import System (AIS).

On this customs declaration they should:

• declare the goods as a consignment of negligible value (value of goods less than €150)
• and
• enter code C07 in D/E 1/11 of the declaration.

If you need help to calculate what duty and tax you may have to pay on goods you import, please see Buying goods online from outside the EU.

Further information

If you need further information, you can contact the E-Commerce Unit.