Without prejudice, where relevant, to Article 41, and subject to Articles 83 and 84, relief shall be granted for goods:

1. (a)

   imported into the customs territory of the Community by persons who have paid an official visit to a third country and who have received them on this occasion as gifts from the host authorities;

2. (b)

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

3. (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, to an official body, public authority or group carrying on an activity in the public interest which is located in the customs territory of the Community and approved by the competent authorities to receive such articles free of duty.

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

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.