Written answers
Tuesday, 22 February 2022
Department of Finance
Customs and Excise
Marian Harkin (Sligo-Leitrim, Independent)
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234. To ask the Minister for Finance if he will consider increasing the threshold for the value of gifts received from outside of the European Union before customs will be charged (details supplied); if he will investigate this anomaly; and if he will make a statement on the matter. [9336/22]
Paschal Donohoe (Dublin Central, Fine Gael)
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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 and it is not a matter on which Ireland can determine or apply separate provisions. The relief for gifts is agreed and harmonised at EU level and the provisions are common throughout the 27 EU Member States.
Under EU legislation, the relief of Customs Duty and VAT for gifts applies where the Customs Value of the consignment 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 consignments are sent via the postal network. Where the value of the gifts imported from outside of the European Union exceeds this €45 threshold, then the applicable rates of Customs Duty and VAT apply.
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