Relief from Customs Duty and VAT on gifts and consignments of low value

Procedure at importation

Gifts

If you are sending your goods through the post, the declaration (CN22 or CN23) on the parcel should be marked 'Gift' or 'Present'. Also the value of the goods in question should be stated, in addition to giving the details normally required.

If you are sending your goods other than by post, for example, by courier, an electronic declaration is required. The goods should be declared as a gift on this declaration.

The following codes should be entered in box 37b of the customs 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

If you are importing your goods through the post, the declaration (CN22 or CN23) on the parcel should be marked 'Negligible value'. Also, the value of the goods in question should be stated, in addition to giving the details normally required.

If you are importing your goods other than by post, for example, by courier, an electronic declaration is required. The goods should be declared as a consignment of negligible value. Code C07 should be entered in box 37b of the customs declaration to claim the relief from Customs Duty and VAT.

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 require further information, you can contact the Authorisations and Reliefs Unit.