Parcels, not intended for commercial gain, sent from a private individual abroad to a private individual in the Faroe Islands may be exempt from tax and duty. This could be, for example, birthday presents or Christmas presents.

For a present to be sent tax- and duty-free, it must have a value of DKK 700 or less. If the value exceeds this amount, tax and duty are calculated on the value of the entire parcel. 

Determining the value
The sender is responsible for entering the actual value of the parcel on the accompanying duty note. 

If there is no accompanying note, TAKS makes an estimation of the value. If the present is estimated to have a value exceeding DKK 700, the sender gets a chance to provide an invoice that may refute TAKS' estimation, or the receiver can pay the tax and duty of the estimated value. 

More than one present in a parcel
If several presents are in one parcel, each present can have a value of DKK 700. The sender is responsible for entering the number of presents and the actual value of each present. 

Each present must be a coherent whole. For example, you cannot wrap a pair of shoes separately and call it two presents. 

Private people are prohibited from importing or receiving alcohol and tobacco products. If you try to send a parcel containing alcohol or tobacco, it will be stopped by customs and destroyed. This is because the Alcohol Monopoly of the Faroe Islands (Rúsan) is the only authorised importer of alcohol, and only commercial importers can import tobacco.

To be eligible for duty-free import, presents must be shipped directly from a private individual. The parcel must still meet the conditions mentioned above.

Individuals residing in the Faroes may order presents online and send them to individuals in the Faroes duty-free if the present costs DKK 300 or less including shipment and insurance. Read more about this under quick links.