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

What rate of Customs Duty is charged on gift consignments?

If the total value of your gift consignment does not exceed €700, a flat rate of 2.5% Customs Duty may be applied. This flat rate applies to Customs Duty only, not to Value-Added Tax (VAT) or Excise Duty. In calculating whether the €700 limit is exceeded, the following should be excluded:

  • the value of any individual item(s) which qualify under the €45 gift relief allowance
  • the value of any items not subject to Customs Duty
  • and
  • the value of tobacco products.

The importer may choose to have the goods charged at the normal rate of Customs Duty that applies.

If the total value of your gift consignment (excluding any items qualifying under the €45 gift relief provision) exceeds €700, the 'normal' rates of Customs Duty will apply to the individual items in the consignment. The rate of Customs Duty that applies depends on the type of goods that you import. You can find all the rates in TARIC.

The following table provides a number of examples:  

Examples of Custom Duty rates
Number and value of gift items  Duties payable on importation  

One item valued at €45

Relief granted on total amount.

One item valued at €55

Gift relief not applicable. However, negligible value relief applies in relation to the Customs Duty (as the item is valued below €150). VAT payable on total amount.

Five items valued at €10 each

Full gift relief on four items. One item subject to Customs Duty (normal rate or 2.5% flat rate) and VAT on its full value (in this case, €10).

One item valued at €710

Customs Duty at the normal rate and VAT payable on the full customs value amount at the normal rate of duty.

Next: Procedure at importation