If the value of the package does not exceed €45, you do not pay import duties and VAT for a gift. This only applies if the articles are not intended for commercial purposes:
- The package was sent by a private individual to a private individual as a gift.
- The items in the package are for personal use by the consignee.
- The shipment (the gift) is incidental in nature.
- The nature and quantity of the gift is such that the consignment has no commercial character.
- It is a gift from the sender, for which there is no payment.