Manual regarding the Customs Treatment of Gifts and Items of Negligible Value
value of the gift does not exceed 45. However, the relief is only available for the
quantities set out in the table below and is subject to the conditions in paragraph 5.2
being fulfilled. Anything in excess of the quantities specified in the table is liable to
Customs Duty.
Type of Goods Quantity allowed under the Gift relief provision
Tobacco Products 50 cigarettes; or
25 cigarillos (cigars with a maximum individual weight of
3 gms); or
10 cigars; or
50 gms of tobacco; or
A proportional assortment of the different products.
Alcohol 1 litre of distilled beverages and spirits over 22% volume;
or
1 litre of fortified or sparkling wine, and some liqueurs of
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