A gift sent from outside the EU can only be tax free if you receive it free of charge from another private individual. Goods sent by a company must be declared and import duties and taxes must be paid for them, even though you have not bought the goods. The same is also true for, for example, gifts for magazine subscribers or free magazine samples.
When you declare the goods in the Import Declaration Service for private persons, select that you wish to declare “purchased goods” on the start page. Enter as the goods value the price that would be charged for a similar product, for example, in an online store. You can also ask the sender (consignor) to provide information on the value of the goods.
If you don’t know what gifts the consignment contains or what their value is, contact the sender to find out. You cannot declare the consignment without these details.
If needed, ask the sender about the contents and value of the gift, e.g. “book, USD 20”. If the gift is self-made, ask the sender to give an estimate of its value, e.g. “hand-knitted socks, USD 10”. The value can be the price for which the gift would be sold in the country of dispatch.
A seller who has an IOSS number, charges the Finnish VAT at the time of purchase. The VAT is included in the price of the goods and you don’t need to pay any additional VAT in connection with customs clearance. The postal company or another transport company will usually declare the consignment on your behalf, and no action is required on your part.
IOSS sellers are registered for VAT within the EU territory. This means that the VAT is included in the price of the goods purchased and the seller accounts for the VAT to the EU.
Where can I find the IOSS number?
The IOSS number has the format IM1234567890. The IOSS number is not the same as the VAT number of a seller.
Check whether the IOSS number is included in the order confirmation or the invoice. If not, request it from the seller, such as the online store. You cannot obtain the IOSS number of an online store from Customs or the Tax Administration.
You can read more about the topic on our page on IOSS identifier.