- Manual name changed to Customs Treatment of Gifts and Low Value Consignments
- References to the €22 de minimus removed from Section 3
- Gift Relief threshold of €45 now based on Intrinsic Value
- Section 9 removed; details now in Section 8
Source: revenue.ie
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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