Commission Implementing Regulation (EU) 2015/2447Dangos y teitl llawn

Article 97 Exemptions from the obligation to provide a certificate of origin Form A or an invoice declaration(Article 64(1) of the Code)

1. Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products benefiting from GSP tariff preferences without requiring the presentation of a certificate of origin Form A or an invoice declaration, provided that:

(a) such products:

(i)

are not imported by way of trade;

(ii)

have been declared as meeting the conditions required for benefiting from the GSP scheme;

(b) there is no doubt as to the veracity of the declaration referred to in point (a)(ii).

2. Imports shall not be considered as imports by way of trade if all the following conditions are met:

(a) the imports are occasional;

(b) the imports consist solely of products for the personal use of the recipients or travellers or their families;

(c) it is evident from the nature and quantity of the products that no commercial purpose is in view.

3. The total value of the products referred to in paragraph 2 shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers’ personal luggage.