|
 |
You are > Home > Know your rights
|
Thursday, October 23, 2008
Know your rights
I recently received a gift which was sent to me by a friend in the United States. I was charged duty and tax on the parcel but I thought that gifts were exempt. Am I correct?
YOU MAY receive a gift from outside the EU without liability to customs duty or Value Added Tax (VAT) if it meets the following conditions: o The value of the gift is €45 or less and it is marked as a gift o It has been sent to you from a private person abroad for your personal use and you have not paid for it
For alcohol and tobacco products an additional type of duty, called excise duty, applies. Gifts of alcohol, tobacco, perfume or toilet water may be exempt from customs duty if they meet the above conditions and the quantity is less than specific limits but there is no relief from excise duty or VAT for these products.
Relief is also available for goods that are not a gift if their total value is €22 or less but this does not apply to alcohol, tobacco, perfume or toilet water.
The value of postage, packing and insurance is included when assessing the value of goods for customs duty and VAT.
Main News Page |
Previous Page
|
|
|
|
