Brexit information for individuals

Gifts and consignments of low value

From 1 January 2021, you may have to pay Customs Duty and Value-Added Tax (VAT) if you receive a gift from Great Britain (UK without Northern Ireland). However, you may be eligible for relief on gifts or small consignments that meet certain conditions.

You will find more information in Relief from Customs Duty and VAT on gifts and consignments of low value.

Next: Transfer of residence or business from the UK