Council Regulation (EC) No 1186/2009Dangos y teitl llawn

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

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.