Are gifts from america liable for tax

[foxylady]

I have a friend who recently moved to the states and wants to send a gift over for her godsons birthday. Will her godson be laible to pay tax on this or is there a limit on it whereby he wont .

 

[8till8]

No tax on gifts once declared as such on customs form which is filled out when posting.

 

[cinders]

No tax on gifts once declared as such on customs form which is filled out when posting.

It depends on the value of the gifts - the max before duties/taxes are applied is €45.

From revenue.ie - http://www.revenue.ie/en/customs/leaflets/pn1179.html
4.2 Conditions

Relief from payment of Customs Duty and VAT is allowed on gift consignments from outside of the EC. where the following conditions are met:

1. The value of the gift does not exceed €45.
2. The gift is correctly declared (see paragraph 5).
3. It has been sent from a private person abroad to another private person within the EC
4. The gift is for the personal or family use of a private individual in Ireland.
5. There is no commercial or trade element i.e. the goods have not been paid for.
6. Alcohol, tobacco products, perfumes or toilet waters are within the allowances set out in paragraph 4.3 (no relief from VAT or Excise Duty). Anything over those allowances is liable to charges.
7. The gift is of an occasional nature only, such as a birthday or anniversary.

 

[mathepac]

No tax on gifts once declared as such on customs form which is filled out when posting.

As pointed out by cinders above that is untrue, but the package may be subject to a customs clearance charge + VAT even if no other duty or tax is levied.

This subject has been documented and commented on a number of times previously AFAIK.