Receiving a gift from outside the EU

A gift from family or friends outside the EU is free of VAT and customs duty up to €45. What counts as a gift, and what do you pay if it is worth more?

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Receiving a gift from family or friends outside the EU? The rules differ from those for an online purchase. A gift worth up to and including €45 is free of customs duty and VAT, in every EU country.

When is it a gift?

Customs call this a consignment “of a non-commercial nature”. It counts as a gift if:

  • it is sent by an individual to another individual;
  • you receive it occasionally, not a parcel every week;
  • it is for personal use, yours or your family’s;
  • you didn’t pay for it, not even indirectly;
  • it is not meant for resale.

It may be new or used. An order you paid for yourself is never a gift, even if the shop writes “gift” on it.

Worth more than €45?

If the gift is worth more than €45, you pay VAT and customs duty on the full value, not just on the part above €45.

  • Customs duty: up to a value of €700, a flat rate of 2.5% applies. If your product’s standard rate is lower, such as 0% for a phone, you can ask customs to apply it. Above €700 the normal rate applies.
  • VAT: your country’s rate on the value plus shipping plus customs duty.
  • Clearance fee: the post or courier charges a fee for the customs declaration. Most postal services charge nothing for an exempt gift up to €45. Some still charge a fee, ranging from €2.70 in Bulgaria to €8.21 in Czechia. Check your country’s page for details.

The flat €3 per product type and the EU handling fee apply to online orders, not to gifts between individuals.

Example

Your aunt in the US sends you a sweater worth $80, with $20 shipping. At about 1.15 dollars to the euro, the sweater is worth about €70, above the €45 limit:

  • customs duty: 2.5% of about €87 (sweater plus shipping);
  • VAT: your country’s rate on those €87 plus the duty;
  • plus the clearance fee of the carrier.

Choose Gift in the calculator to calculate the costs.

Alcohol, tobacco and perfume

Alcohol and tobacco have separate rules. You pay excise duty even when they are a gift, and quantity limits apply. Some post offices always charge a clearance fee for these products.

Tips for the sender

  • Ask the sender to tick “Gift” on the customs form (CN22 or CN23) and to describe the contents and value honestly.
  • Declaring a lower value to stay under €45 is not allowed. Customs can inspect the parcel.