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

Procedure at importation

Gifts

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

If you send your goods other than by post, for example, by courier, you should:

  • complete an electronic customs declaration 
  • declare the goods as a gift on this declaration
  • and
  • enter the following codes in box 37b 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

If you import your goods by post, the declaration (CN22 or CN23) on the parcel should be marked ‘Negligible value’. The value of the goods in question should be stated in addition to giving the details normally required.

If you import your goods other than by post, for example, by courier, you should:

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 Authorisations and Reliefs Unit.