CHAPTER IRELIEF FROM IMPORT DUTY
TITLE VICONSIGNMENTS OF NEGLIGIBLE VALUE
F1Article 27
Subject to Article 28, any consignments made up pf goods of negligible value dispatched direct from a third country to a consignee in the Community shall be admitted free of import duties.
‘Goods of negligible value’ means goods the intrinsic value of which does not exceed a total of ECU 22 per consignment.