Charged you with duty and VAT parcels with presents?

The design of the mail should be subject to the provisions of Regulation (EEC) № 918/83 of the Council of 28 March 1983 laying down Community regime for exemption from customs duties. Under Regulation goods contained in consignments sent by a private person from a third country to another private person living in the customs territory of the Community shall be admitted free of import duties, provided that such imports have no commercial character. The exemption referred to in Article 29 applies to the value of € 45 per consignment. Imports of these items is exempt from value added tax (Art. 58, para. 1, item 1 of the Law on Value Added Tax). It is apparent from the information provided in your letter information value sent to your parents shipment 460 USD, ie it exceeds specified in Art. 29 of Regulation (EEC) № 918/83 value. In this case, the release for free circulation and final consumption should be done by submitting the SAD to which to apply the relevant documents. Pursuant to Art. 74, para. 1 of Regulation (EEC) № 2913/92 of the Council, where acceptance of a customs declaration gives rise to a customs debt, the goods covered by the declaration shall be permitted only if it is paid the amount of the debt, and charged under the customs duty value added tax.