Council Regulation (EC) No 1186/2009 of 16 November 2009 setting up a Community system of reliefs from customs duty (codified version) (c. 1186)

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TITLE II U.K. RELIEF FROM IMPORT DUTY

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

Article 84 U.K.

Relief 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.