Consignments that are not of a commercial nature sent by natural persons from third countries to natural persons are duty-free, namely if:
- they are occasional in nature,
- they serve exclusively for the personal use of the consignee or his/her family members and they do not reflect any commercial intent by their nature or quantity
- the consignor sends it to the consignee free or charge. (Consequently, in the case of internet orders, which are widely used nowadays, duties and national taxes shall be paid according to the generally applicable rules.)
- the total value of the consignment does not exceed 45 euros (If the total value of present items exceeds the amount indicated, relief may be granted for items which would be duty-free if sent separately and at the same time it is not possible to split up the value of an individual item)
There are certain presents for which quantitative restrictions apply. These are
the following:
Tobacco products:
- 50 cigarettes, or
- 25 cigarillos (cigars of a maximum weight of three grams each
- 10 cigars, or
- 50 grams of tobacco for smoking, or
- a proportional assortment of these different products
Alcohol and alcoholic beverages:
- beverages and spirits of an alcoholic strength by volume exceeding 22 % volume; non-denatured ethyl alcohol of 80 % volume and over: one litre. or
- distilled beverages and spirits, and aperitifs with a wine or alcoholic base, tafia, sake or similar beverages, of an alcoholic strength by volume not exceeding 22 % volume; sparkling wines, liqueur wines: one litre, or a proportional assortment of these different products, and
- still wine: 2 litres;
- perfume: 50 grams, or
- toilet waters: 0,25 litre
If there is coffee, tea or coffee or tea extract or concentrate in the consignment, only 500 grams of coffee or 200 grams of coffee extract and concentrate and 100 grams of tea or 40 grams of tea extract and concentrate respectively are exempt from the VAT.