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Customs treatment of gifts and items of negligible value

Jun 21, 2021

Revenue updated the Manual regarding the Customs Treatment of Gifts and Items of Negligible Value. 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. See Revenue eBrief No. 119/21 for further details.

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