Shipments sent from outside the EU may be liable for Customs Duty, Excise Duty and VAT, which DHL is obliged to collect on behalf of the Revenue Commissioners. Goods are liable to VAT at the same rate as applies to the sale within the State of similar goods - usually 21%.
VAT is calculated on the total of 1) value of the goods for customs purposes, 2) the amount of any other duty or tax applicable, 3) any transport, handling and insurance costs between the place of introduction into the EU and the final destination within the State.
Gifts from one private individual to another up to the value of €45 and commercial shipments up to €23 are usually exempt from VAT & Duty. In all cases if the shipment is a gift then the accompanying proforma invoice should clearly state 'Gift' along with the usual details. For one off shipments where the value of the goods is less than €250 and the Import Duty due is less than €10 then an exemption from VAT and Duty may also be granted to customers who are VAT registered.
Note that these exemptions do not apply to gifts of alcohol, tobacco or perfume where standard charges apply, even when they are received from another EU country.
For more information on Irish VAT and Duty please visit Irish Revenue Commission website revenue.ie