postage/custom question from united states

[johnwilliams]

hi folks
looking at getting a small gift for the nephew from the united states ,value approx. €15 at current exchange rate
question what way does custom charges etc work with something that size ,does custom charges kick in at €0 or what is the minimum € value that customs kicks in

 

[PaddyBloggit]

All detailed here John:

http://www.revenue.ie/en/customs/leaflets/pn1882.html

Also:

Revenue Guide to Importing Goods through the Post

From the above (pg. 6):

Consignments of Negligible Value (€22)

Consignments not exceeding an intrinsic value of €150 may be imported from outside the EU without payment of Customs Duty. (Intrinsic value is the value of the goods alone and does not include insurance and freight).

Consignments not exceeding a total customs value of €22 may be imported without payment of VAT. (Customs value or CIF value is the value of the goods plus insurance and freight (which includes postage costs). However, there is no relief for importations of tobacco, tobacco products, alcohol products, perfumes or toilet waters irrespective of their value.

Where the Customs Duty on a consignment of goods amounts to less than €10 it will not be collected. Similarly, VAT liability amounting to less than or equal to €6 will not be collected. No similar rule applies in the case of Excise Duty which will always be collected on products liable to it.