Revenue eBrief No. 119/21
Customs treatment of gifts and items of negligible value
The manual regarding the Customs Treatment of Gifts and Items of Negligible Value has been updated. From 1 July 2021 import VAT will be payable on all goods entering the EU irrespective of their value, and will always be collected irrespective of the amount due. Until that date, consignments with a customs value below €22 will not attract VAT.