The consignment of an individual to another individual
The consignment which an individual from a country which is not an EU member state, sends to another individual in the EU country (hereinafter – non-commercial consignment), shall be exempt from import duties, if the value of consignment does not exceed 45 EUR and on the condition that the mentioned consignment is not commercial.
Consignment is not considered commercial if:
- it is not regular;
- it contains goods only for the personal consumption of recipient or his family members, and the characteristics and amount of goods does not indicate commercial purposes;
- the consignor sends it to the recipient without payment.
Receiving a post consignment the value of which exceeds 45 EUR or the quantity restrictions of certain goods determined by legal acts, the recipient shall pay taxes effective in the recipient country:
- customs duty from goods customs value according to the code of certain goods to a certain customs duty rate in accordance with the EC Regulation No. 2658/87 (Annex I)*;
- value added tax according to requirements of law “On Value Added Tax”;
- excise duty (if excise goods are received) according to requirements of law “On Excise Duties”.
* If in consignment which an individual sends to another individual, the value of goods does not exceed 700 EUR, the person has the right to apply for a customs duty percentage flat rate – 2.5% from customs value of goods, with a condition that the import has no commercial purpose. The flat rate is not applied to tobacco, tobacco products, and alcoholic beverages.
Taxes shall be paid irrespectively of the fact that:
- goods are sent as a present;
- goods are either new or used (including the antique ones).
If the consignment consists of two or more goods, the total value of which exceeds 45 EUR, the exemption from import duties is applied to one or more goods the total value of which does not exceed 45 EUR because the value of article is not divisible.
Article 139 of the Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code determines that postal charges levied up to the place of destination in respect of goods sent by post shall be included in the customs value of these goods, with the exception of any supplementary postal charge levied in the customs territory of the Union. It means that, calculating the duties for the non-commercial consignment, the value of the consignment itself and the supply, insurance and other expenses related to the certain consignment are taken into account.
Quantitative restrictions in a non-commercial shipment
In order to apply exemption from importation duties, it must not exceed the value of 45 EUR and quantitative restrictions set to the following goods:
- 50 cigarettes or
- 25 cigarillas (cigars with weight not exceeding 3 grams), or
- 10 cigars, or
- 50 grams of smoking tobacco or a corresponding assortment of these goods.
Alcohol and alcoholic beverages:
- 1 litre – of beverages produced by distillation and strong alcoholic beverages with concentration of alcohol per volume exceeding 22%; non-ethylated with concentration of alcohol per volume exceeding 80% or
- 1 litre – of beverages produced by distillation and strong alcoholic beverages basing upon wine and spirits, taffy, sake or similar beverages with alcohol concentration per volume not exceeding 22%; of sparkling wines and dessert wines or a corresponding assortment of different products of this kind and
- 2 litres of sparkling wine.
Perfumes, toilet waters, etc.:
- 50 grams – of perfumes (parfum) or
- 250 millilitres – of eau de parfum, eau de toilette and eau de cologne.