Council Directive 2009/132/EC of 19 October 2009 determining the scope of Article 143(b) and (c) of Directive 2006/112/EC as regards exemption from value added tax on the final importation of certain goods (codified version) (c. 132)

TITLE IX U.K. IMPORTATION IN THE CONTEXT OF CERTAIN ASPECTS OF INTERNATIONAL RELATIONS

CHAPTER 2 U.K. Presents received in the context of international relations

Article 59 U.K.

Without prejudice, where relevant, to the provisions applicable to the international movement of travellers, and subject to Articles 60 and 61, exemption shall be granted in respect of goods:

(a)

imported by persons who have paid an official visit in a third country or third territory and who have received such goods on that occasion as gifts from the host authorities;

(b)

imported by persons coming to pay an official visit in the Community and who intend to offer them on that occasion as gifts to the host authorities;

(c)

sent as gifts, in token of friendship or goodwill, by an official body, public authority or group carrying on an activity in the public interest which is located in a third country or third territory, to an official body, public authority or group carrying on an activity in the public interest which is located in the Member State of importation and approved by the competent authorities to receive such goods exempt from tax.

Article 60 U.K.

No exemption shall be granted for alcoholic products, tobacco or tobacco products.

Article 61 U.K.

Exemption 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.