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

Rules for duty relief of 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.

You can import consignments of a value (including insurance, freight and postage costs) of €22 or less without payment of Value-Added Tax (VAT).

There is no relief from the payment of 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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