Alcohol in gift consignments
If you receive alcohol as a gift from the customs and fiscal territory of the EU, the Tax Administration provides information and advice regarding the excise duty on alcohol.
If you receive alcohol from outside the EU’s customs and fiscal territory, or from within its customs territory but outside its fiscal territory, you must declare the consignment.
What do I have to pay for the alcohol I received as a gift?
Excise duty on alcoholic beverages and value added tax is always levied on gift consignments containing alcoholic beverages. The value added tax rate on alcohol is 24 per cent. Excise duty on alcohol and alcoholic beverages is imposed based on the tax rate table for alcoholic beverages. Additionally, 0.51 euros per litre is imposed in beverage container tax.
You are allowed to receive tax exempt alcohol and alcoholic beverages as a gift though, from outside the EU customs and fiscal territory, provided that neither the value limit of 45 euros nor the following quantities are exceeded:
- 1 litre of distilled beverages and spirits with an alcohol content of more than 22 per cent by volume OR
- 1 litre of distilled beverages and spirits, and aperitifs with a wine or alcoholic base, sake or similar beverages with an alcohol content not exceeding 22 per cent by volume, sparkling wines, fortified wines or a proportional assortment of these different products AND
- 2 litres of still wines, i.e. red, white and rosé wines AND
- beer to the value limit of 45 euros.
Persons under the age of 18 are not allowed to bring in alcoholic beverages, and persons under the age of 20 are only allowed to bring in light alcoholic beverages.
Spirits cannot be brought in without a permit.
How do I declare a gift consignment containing alcohol?
You can declare the gift consignment yourself using our Import Declaration Service or authorise some other party to declare the consignment on your behalf.