Mick Barry (Cork North Central, Solidarity)
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314. To ask the Minister for Finance if he will consider a review of the regulations in relation to the application of VAT and customs duty on gifts coming into the State from outside the European Union given many small gifts are subject to large fees upon arrival here; if a system will be agreed to that will exempt items sent as gifts that are under a reasonable threshold; and if he will make a statement on the matter. [63627/21]

Colm Burke (Cork North Central, Fine Gael)
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319. To ask the Minister for Finance if his Department will consider increasing the threshold for relief on importation of gifts from non-EU countries from customs duty of €45 in order to support families receiving gifts outside of the EU; and if he will make a statement on the matter. [1150/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 314 and 319 together.

I am advised by Revenue that the provisions for the relief of Customs Duty and VAT for gifts sent from one private individual in a non-EU country to another private individual in Ireland are set out in European legislation.

Under EU legislation, the relief of Customs Duty and VAT for gifts applies where the Customs Value of the gift sent is less than €45. The Customs value is the value of the item plus the cost of transport and insurance. This also includes the cost of postage where gifts are sent via the postal network.

The relief for gifts is agreed and harmonised at EU level and the provisions are common throughout all Member States in the European Union. It is not possible for Ireland to implement any measures to change the limits that are not in compliance with this legislation.