Perfumes and eau de toilette products
Imports of perfumes and eau de toilette products must always be cleared through Customs.
Perfumes and eau toilette products are not exempt from customs duty even if the consignment is of low value, nor does the value limit for tax exemption apply to these products. Since the products are subject to tax regardless of their value, they must always be declared for taxation. A customs declaration must always be submitted for the consignments. However, VAT will not be levied if the sum of the tax according to the customs clearance decision is below five euros.
If an uncleared postal consignment that should be cleared through Customs is delivered straight to your home, you must submit a customs declaration retrospectively. Instructions on how to proceed: Clearing a postal parcel through Customs after delivery
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