If it's a real gift without any kind of conterperformance, made occasionally by a third country private person to a private EU person and if the merchandise value for individable goods is less than 45 Euro then the gift is tax and duty free normally (at least in Germany), but all conditions are checked at the custom office and the parcel will be opened normally there.
If not all contitions are fullfilled one should not try to declare it as a gift. One can get serious problems at the custom office otherwise. Within the merchandise value of 45 Euros there are some other exemption limits to consider especially for coffee, tabacco, alcohol and perfume.
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