Article 225U.K.
Customs declarations may be made orally for the release for free circulation of the following goods:
goods of a non-commercial nature:
contained in travellers' personal luggage, or
sent to private individuals, or
in other cases of negligible importance, where this is authorized by the customs authorities;
goods of a commercial nature provided:
the total value per consignment and per declarant does not exceed the statistical threshold laid down in the Community provisions in force, and
the consignment is not part of a regular series of similar consignments, and
the goods are not being carried by an independent carrier as part of a larger freight movement;
the goods referred to in Article 229, where these qualify for relief as returned goods;
the goods referred to in Article 230 (b) and (c).