Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version) (c. 1186)

TITLE II U.K. RELIEF FROM IMPORT DUTY

CHAPTER XIX U.K. Presents received in the context of international relations

Article 84 U.K.

Relief shall be granted only:

(a)

where the articles intended as gifts are offered on an occasional basis;

(b)

where they do not, by their nature, value or quantity, reflect any commercial interest;

(c)

if they are not used for commercial purposes.