Gift relief

Also called: small non-commercial consignments

Relief from duty, and often import VAT, for occasional non-commercial consignments sent from one private individual to another, within a value limit and in quantities that do not suggest commercial use. Purchases from online sellers do not qualify.

In practice

Labelling an online purchase as a gift to avoid duty is a misdeclaration that can lead to penalties.

Applies to: EUTürkiyeUKUSA

Related terms

Duty relief regulation (EU)
The EU regulation that lists situations in which goods may be imported free of customs duty, such as personal property of people moving residence,…
Low-value consignment
A shipment, typically an e-commerce parcel, whose value falls below a threshold that triggers special tax or customs rules. In the EU and UK, VAT on…
De minimis threshold
A value limit below which imported goods are cleared without duty or with simplified formalities. The EU ended its 150 euro duty relief on 1 July…

All terms →