My brother would like to send some gifts from US the cost of which is less than €150 do i have to pay additional tax or customs.
How much is the exempt limit for gift items.

Thanks
Prasad

@Prasad

First of all there is no exempt for gift items.

Here you can calculate the custom duty applicable,

http://ec.europa.eu/taxation_customs/dds/cgi-bin/tarchap?Lang=en

However, gift is very ambiguous term, there is no way of finding out if you haven't already purchased it using online-shop in US and had it delivered to your brother's address, or you are not planning to pay it back with a "cash gift" ;-)

There might be some gift-deductible. Check the UK link, looks like for EMU (EU Monetary Union) it is the same.

A friend of mine recieved a 10 Euro T Shirt by post. Zoll Amt summoned him and asked him to pay duties.


http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageTravel_ShowContent&id=HMCE_CL_000014&propertyType=document

The maximum amount for gift items allowed is 45,-€, if it is more than that, than you have to pay a flat tax of 23,-€ upto an amount of 120,-€, in case of invoice being more than 120,-€ than you have to pay 19% of the invoice value.

In case you import at regular price of 150,-€ than i guess you have to pay around 28,50 €. But make sure the exact description of the item is mentioned

But if your brother use DHL or FEDEX or UPS and ship as gift item (NO COMMERCIAL VALUE), than the chances are you don't even have any inquiry from Zoll amt.

Good luck!!