Revenue eBrief No. 076/25
01 April 2025
Update to the Manual Customs Treatment of Gifts and Low Value Consignments
Tax and Duty Manual on Customs Treatment of Gifts and Low Value Consignments has been updated as follows:
- Manual name amended from Customs Treatment of Gifts and Items of Negligible Value to Customs Treatment of Gifts and Low Value Consignments.
- Deletion of all references to the €22 de minimus from Section 3 as it no longer applies.
- The threshold of €45 for Gift Relief is now calculated using the Intrinsic Value and not the Customs Value.
- Section 9 Cases of Doubt or Difficulty has been removed as the details have now been included in Section 8.