TITLE IIRELIEF FROM IMPORT DUTY

CHAPTER XIXPresents received in the context of international relations

Article 84

Relief shall be granted only:

  1. (a)

    where the articles intended as gifts are offered on an occasional basis;

  2. (b)

    where they do not, by their nature, value or quantity, reflect any commercial interest;

  3. (c)

    if they are not used for commercial purposes.