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Tobacco products as a gift from an EU country
If someone send you tobacco products as a gift from another EU country, check the instructions on the Tax Administration’s website.
If you receive tobacco products as a gift from Åland or the Canary Islands, you need to declare the consignment and pay taxes on it. Taxes must be paid in the same amount as for gifts arriving from outside the EU. However, no customs duties have to be paid.
The same concerns other gifts that arrive from an EU territory but outside the EU fiscal territory.
Tobacco products as a gift from outside the EU
If someone sends you tobacco products as a gift from outside the EU, you must declare the consignment and pay taxes on it.
If the gift contains tobacco products, you must always pay taxes for them: VAT and tobacco tax, which is part of the excise duties. They must be paid regardless of the price or the number of products.
In addition, in some instances you need to pay customs duties. However, you may receive the following tobacco products without customs duties, if they are worth 45 euros or less:
- 50 cigarettes or
- 25 cigarillos (weighing no more than 3 grams each) or
- 10 cigars or
- 50 grams of pipe and cigarette tobacco or
- a relative range of these products.
A relative range means that you can receive e.g. 25 cigarettes and 5 cigars, i.e., half of both maximum amounts, without having to pay customs duties.
However, you should note that taxes always have to be paid for products on this list.
Declare a gift primarily In the Import Declaration Service for private persons. If you are allowed to receive tobacco products without having to pay customs duties, declare the gift with a form.